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Company Registration No. 10434079 (England and Wales)
COJS CONSTRUCTION LTD Annual Report And Unaudited Accounts for the year ended 31 October 2023
COJS CONSTRUCTION LTD Annual Report And Unaudited Accounts Contents
Page
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COJS CONSTRUCTION LTD Company Information for the year ended 31 October 2023
Director
Mr Viktors Donskojs
Company Number
10434079 (England and Wales)
Registered Office
137 Norman Road Rugby CV21 1DW
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COJS CONSTRUCTION LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,010 
14,773 
Current assets
Debtors
10,103 
10,381 
Cash at bank and in hand
160,248 
270,001 
170,351 
280,382 
Creditors: amounts falling due within one year
(32,407)
(39,131)
Net current assets
137,944 
241,251 
Total assets less current liabilities
150,954 
256,024 
Creditors: amounts falling due after more than one year
(15,833)
(25,833)
Net assets
135,121 
230,191 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
135,119 
230,189 
Shareholders' funds
135,121 
230,191 
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 April 2024 and were signed on its behalf by
Mr Viktors Donskojs Director Company Registration No. 10434079
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COJS CONSTRUCTION LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
COJS CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 10434079. The registered office is 137 Norman Road, Rugby, CV21 1DW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line basis
Motor vehicles
25% reducing balance basis
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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COJS CONSTRUCTION LTD Notes to the Accounts for the year ended 31 October 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
16,912 
16,720 
33,632 
Additions
6,137 
- 
6,137 
Disposals
- 
(3,720)
(3,720)
At 31 October 2023
23,049 
13,000 
36,049 
Depreciation
At 1 November 2022
8,674 
10,185 
18,859 
Charge for the year
6,164 
(1,601)
4,563 
On disposals
- 
(383)
(383)
At 31 October 2023
14,838 
8,201 
23,039 
Net book value
At 31 October 2023
8,211 
4,799 
13,010 
At 31 October 2022
8,238 
6,535 
14,773 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
8,200 
7,997 
Trade debtors
1,771 
- 
Other debtors
132 
2,384 
10,103 
10,381 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
3,330 
5,488 
Taxes and social security
- 
18,453 
Other creditors
1,072 
1,691 
Loans from directors
18,005 
3,499 
32,407 
39,131 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
15,833 
25,833 
8
Average number of employees
During the year the average number of employees was 4 (2022: 5).
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