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Registered Number: 13821254
England and Wales

 

 

 

J & M SCAFFOLDING (SOUTH EAST) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
You consider that the Company is exempt from an audit for the year ended 31 March 2024. 

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.  These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year then ended. 

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of the information and explanations you have given to us.  We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.


OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
06 April 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 141,982    110,126 
141,982    110,126 
Current assets      
Stocks 7,250    11,690 
Debtors 27,561    26,942 
Cash at bank and in hand 32,646    14,949 
67,457    53,581 
Creditors: amount falling due within one year (41,577)   (28,872)
Net current assets 25,880    24,709 
 
Total assets less current liabilities 167,862    134,835 
Creditors: amount falling due after more than one year (78,625)   (91,414)
Net assets 89,237    43,421 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 89,137    43,321 
Shareholder's funds 89,237    43,421 
 


For the year ended 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 06 April 2024 and were signed by:


-------------------------------
James Bowker
Director
2
General Information
J & M Scaffolding (South East) Ltd is a private company, limited by shares, registered in England and Wales, under 13821254, at Unit 10, Clayfield Mews, Newcomen Road, Tunbridge Wells, Kent, TN4 9PA.  The presentation currency is £ sterling, which is also the operational currency of the Company. 
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (as applied to small entities by Section 1A of the standard), and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable recognised in the profit and loss account.  The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.  Current tax assets and liabilities are not discounted.  No provision is made for any deferred tax based on timing differences that have originated but not reversed at the balance sheet date.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Computer Equipment 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the Company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.  Future obligations under such contracts are included in creditors, net of the finance charge allocated to future periods.
Stocks
Stocks account for the degree of completion of unbilled contracts that are work-in-progress as at the balance sheet date, valued at market value, which is a departure from accounting standards because the director considers such departure is required to give a true and fair view of the financial results for the year.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2023 128,310    1,249    129,559 
Additions 56,514    752    57,266 
Disposals   (1,249)   (1,249)
At 31 March 2024 184,824    752    185,576 
Depreciation
At 01 April 2023 19,246    187    19,433 
Charge for year 24,235    113    24,348 
On disposals   (187)   (187)
At 31 March 2024 43,481    113    43,594 
Net book values
Closing balance as at 31 March 2024 141,343    639    141,982 
Opening balance as at 01 April 2023 109,064    1,062    110,126 

The net book value of Plant and Machinery includes £ 11,557 (2023 £13,596) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3