1 September 2022 false No description of principal activity Taxfiler 2023.12 05528544business:PrivateLimitedCompanyLtd2022-09-012023-08-31 055285442022-08-31 055285442022-09-012023-08-31 05528544business:AuditExempt-NoAccountantsReport2022-09-012023-08-31 05528544business:FilletedAccounts2022-09-012023-08-31 055285442023-08-31 05528544business:Director12022-09-012023-08-31 05528544business:RegisteredOffice2022-09-012023-08-31 055285442022-08-31 05528544core:WithinOneYear2023-08-31 05528544core:WithinOneYear2022-08-31 05528544core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 05528544core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 05528544core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 05528544core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 05528544core:PreviouslyStatedAmount2023-08-31 05528544core:PreviouslyStatedAmount2022-08-31 05528544business:SmallEntities2022-09-012023-08-31 05528544countries:EnglandWales2022-09-012023-08-31 05528544core:PlantMachinery2022-09-012023-08-31 05528544core:MotorVehicles2022-09-012023-08-31 05528544core:ComputerEquipment2022-09-012023-08-31 05528544core:Goodwill2022-08-31 05528544core:Goodwill2023-08-31 05528544core:Goodwill2022-09-012023-08-31 05528544core:PlantMachinery2022-08-31 05528544core:MotorVehicles2022-08-31 05528544core:ComputerEquipment2022-08-31 05528544core:PlantMachinery2023-08-31 05528544core:MotorVehicles2023-08-31 05528544core:ComputerEquipment2023-08-31 05528544business:Director112022-09-012023-08-31 05528544business:Director112022-08-31 05528544business:Director112023-08-31 055285442021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. 05528544 (England and Wales)
T J Luke Construction Limited Unaudited accounts for the year ended 31 August 2023
T J Luke Construction Limited Unaudited accounts Contents
Page
- 2 -
T J Luke Construction Limited Company Information for the year ended 31 August 2023
Director
Tom Luke
Company Number
05528544 (England and Wales)
Registered Office
19 Bucks Avenue Watford Hertfordshire WD19 4AR
- 3 -
T J Luke Construction Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,360 
5,037 
Tangible assets
37,758 
6,776 
41,118 
11,813 
Current assets
Debtors
7,234 
11,703 
Cash at bank and in hand
699,696 
716,112 
706,930 
727,815 
Creditors: amounts falling due within one year
(21,245)
(11,038)
Net current assets
685,685 
716,777 
Total assets less current liabilities
726,803 
728,590 
Provisions for liabilities
Deferred tax
(7,174)
(1,287)
Net assets
719,629 
727,303 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
719,627 
727,301 
Shareholders' funds
719,629 
727,303 
For the year ending 31 August 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 9 February 2024 and were signed on its behalf by
Tom Luke Director Company Registration No. 05528544
- 4 -
T J Luke Construction Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
T J Luke Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 05528544. The registered office is 19 Bucks Avenue, Watford, Hertfordshire, WD19 4AR.
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
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balances
Work in progress
Work in progress has been valued at the lower of cost and net realisable value. Cost includes a relevant proportion of overheads according to the stage of completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
T J Luke Construction Limited Notes to the Accounts for the year ended 31 August 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
33,550 
At 31 August 2023
33,550 
Amortisation
At 1 September 2022
28,513 
Charge for the year
1,677 
At 31 August 2023
30,190 
Net book value
At 31 August 2023
3,360 
At 31 August 2022
5,037 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
7,815 
25,870 
5,434 
39,119 
Additions
167 
46,558 
990 
47,715 
Disposals
- 
(25,870)
(365)
(26,235)
At 31 August 2023
7,982 
46,558 
6,059 
60,599 
Depreciation
At 1 September 2022
7,688 
21,745 
2,910 
32,343 
Charge for the year
73 
11,640 
874 
12,587 
On disposals
- 
(21,745)
(344)
(22,089)
At 31 August 2023
7,761 
11,640 
3,440 
22,841 
Net book value
At 31 August 2023
221 
34,918 
2,619 
37,758 
At 31 August 2022
127 
4,125 
2,524 
6,776 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
7,226 
Other debtors
7,234 
4,477 
7,234 
11,703 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
60 
1,068 
Taxes and social security
6,800 
7,426 
Loans from directors
14,385 
2,544 
21,245 
11,038 
- 6 -
T J Luke Construction Limited Notes to the Accounts for the year ended 31 August 2023
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Tom Luke
Loan to company from director
(2,544)
28,159 
40,000 
(14,385)
(2,544)
28,159 
40,000 
(14,385)
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 7 -