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REGISTERED NUMBER: SC344987 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

J C J PLANT HIRE LIMITED

J C J PLANT HIRE LIMITED (REGISTERED NUMBER: SC344987)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

J C J PLANT HIRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: John Gaughan





REGISTERED OFFICE: 24 Clydeview
Bothwell
Lanarkshire
G71 8NW





REGISTERED NUMBER: SC344987 (Scotland)





ACCOUNTANTS: J Gilmour Limited
Certified Accountants
24 Clydeview
Bothwell
Glasgow
Lanarkshire
G71 8NW

J C J PLANT HIRE LIMITED (REGISTERED NUMBER: SC344987)

BALANCE SHEET
30 JUNE 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,015 2,686

CURRENT ASSETS
Debtors 5 55,000 20,328
Cash at bank 7,210 43,267
62,210 63,595
CREDITORS
Amounts falling due within one year 6 70,392 70,180
NET CURRENT LIABILITIES (8,182 ) (6,585 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,167

)

(3,899

)

PROVISIONS FOR LIABILITIES 7 383 510
NET LIABILITIES (6,550 ) (4,409 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (6,650 ) (4,509 )
SHAREHOLDERS' FUNDS (6,550 ) (4,409 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 March 2024 and were signed by:



John Gaughan - Director


J C J PLANT HIRE LIMITED (REGISTERED NUMBER: SC344987)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

J C J Plant Hire Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

J C J PLANT HIRE LIMITED (REGISTERED NUMBER: SC344987)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 July 2022
and 30 June 2023 63,600
DEPRECIATION
At 1 July 2022 60,914
Charge for year 671
At 30 June 2023 61,585
NET BOOK VALUE
At 30 June 2023 2,015
At 30 June 2022 2,686

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors 55,000 20,020
VAT - 308
55,000 20,328

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Directors' loan account 70,392 70,080
Accrued expenses - 100
70,392 70,180

7. PROVISIONS FOR LIABILITIES
30.6.23 30.6.22
£    £   
Deferred tax 383 510

Deferred
tax
£   
Balance at 1 July 2022 510
Accelerated capital allowances (127 )
Balance at 30 June 2023 383

J C J PLANT HIRE LIMITED (REGISTERED NUMBER: SC344987)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 July 2022 (4,509 )
Deficit for the year (2,141 )
At 30 June 2023 (6,650 )

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following loan from the director subsisted during the year ended 30 June 2023 :

John Gaughan£
Balance outstanding at start of year70,080
Balance outstanding at end of year70,392
Maximum balance outstanding during year70,392


The above balance, which is due to the director, is unsecured, interest free and has no
fixed repayment terms.


J C J PLANT HIRE LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
J C J PLANT HIRE LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2023 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






J Gilmour Limited
Certified Accountants
24 Clydeview
Bothwell
Glasgow
Lanarkshire
G71 8NW


7 March 2024