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Registration number: 06371916

J & S Roofing and Bricklaying Contractors Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2023

 

J & S Roofing and Bricklaying Contractors Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 6

 

J & S Roofing and Bricklaying Contractors Limited

(Registration number: 06371916)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

6,224

7,806

Current assets

 

Debtors

5

10,518

15,433

Cash at bank and in hand

 

33,526

29,741

 

44,044

45,174

Creditors: Amounts falling due within one year

6

(44,982)

(39,998)

Net current (liabilities)/assets

 

(938)

5,176

Total assets less current liabilities

 

5,286

12,982

Creditors: Amounts falling due after more than one year

6

(3,333)

(5,333)

Provisions for liabilities

(1,556)

(1,483)

Net assets

 

397

6,166

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

297

6,066

Shareholders' funds

 

397

6,166

 

J & S Roofing and Bricklaying Contractors Limited

(Registration number: 06371916)
Balance Sheet as at 30 September 2023

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 4 April 2024 and signed on its behalf by:
 

.........................................
Mr D A J Cremin
Company secretary and director

.........................................
Mr S M McCarthy
Director

 

J & S Roofing and Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Dorcan Business Village
Murdock Road, Dorcan
Swindon
Wiltshire
SN3 5HY

The principal place of business is:
13 Wheeler Avenue
Swindon
Wiltshire
SN2 7HQ
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Contract revenue recognition

Revenue from contracts for the provision of contracting services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Government grants

Government grants are recognised using the accrual model.

Tax

The tax expense for the period comprises current tax payable and deferred taxation.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

J & S Roofing and Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

20% reducing balance basis

Plant and equipment

25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

 

J & S Roofing and Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

4

Tangible assets

Plant and equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2022

869

15,911

16,780

At 30 September 2023

869

15,911

16,780

Depreciation

At 1 October 2022

444

8,530

8,974

Charge for the year

106

1,476

1,582

At 30 September 2023

550

10,006

10,556

Carrying amount

At 30 September 2023

319

5,905

6,224

At 30 September 2022

425

7,381

7,806

5

Debtors

Current

2023
£

2022
£

Prepayments

2,795

2,388

Other debtors

7,723

13,045

 

10,518

15,433

 

J & S Roofing and Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Loans and borrowings

2,000

2,000

Trade creditors

2,075

1,083

Taxation and social security

17,625

11,878

Other creditors

23,282

25,037

44,982

39,998


The company has a bounce back loan on which £2,000 (2022 £2,000) is due for repayment within one year. The security is provided by HM Government.

Creditors: amounts falling due after more than one year

Note

2023
£

2022
£

Due after one year

 

Loans and borrowings

3,333

5,333


The company has a bounce back loan on which £3,333 (2022 £5,333) is due for repayment in over one year. The security is provided by HM Government.

7

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100