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REGISTERED NUMBER: 03377608 (England and Wales)















JC Mechanical Services Limited

Unaudited Financial Statements for the Year Ended 30 June 2023






JC Mechanical Services Limited (Registered number: 03377608)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


JC Mechanical Services Limited

Company Information
for the Year Ended 30 June 2023







Directors: Julie Ann Cobley
John Clifford Cobley





Secretary: Julie Ann Cobley





Registered office: 121 Blackpool Old Road
Poulton Le Fylde
FY6 7RH





Registered number: 03377608 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
JC Mechanical Services Limited

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JC Mechanical Services Limited for the year ended 30 June 2023 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of JC Mechanical Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JC Mechanical Services Limited and state those matters that we have agreed to state to the Board of Directors of JC Mechanical Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that JC Mechanical Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JC Mechanical Services Limited. You consider that JC Mechanical Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JC Mechanical Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY


7 February 2024

JC Mechanical Services Limited (Registered number: 03377608)

Statement of Financial Position
30 June 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 - 8,483

Current assets
Debtors 5 13,543 5,050
Cash at bank 7,056 1,611
20,599 6,661
Creditors
Amounts falling due within one year 6 6,706 12,347
Net current assets/(liabilities) 13,893 (5,686 )
Total assets less current liabilities 13,893 2,797

Provisions for liabilities 7 - 1,612
Net assets 13,893 1,185

Capital and reserves
Called up share capital 8 100 100
Retained earnings 13,793 1,085
Shareholders' funds 13,893 1,185

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 directors acknowledge their 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.

JC Mechanical Services Limited (Registered number: 03377608)

Statement of Financial Position - continued
30 June 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 February 2024 and were signed on its behalf by:





John Clifford Cobley - Director


JC Mechanical Services Limited (Registered number: 03377608)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. Statutory information

JC Mechanical Services Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover is measured at the fair value of the consideration receivable for plumbing and heating engineering services rendered.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.


JC Mechanical Services Limited (Registered number: 03377608)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. Employees and directors

The average number of employees during the year was 2 (2022 - 2 ) .

4. Tangible fixed assets
Plant and Motor
machinery vehicles Totals
£    £    £   
Cost
At 1 July 2022 1,109 15,059 16,168
Disposals (1,109 ) (15,059 ) (16,168 )
At 30 June 2023 - - -
Depreciation
At 1 July 2022 1,096 6,589 7,685
Charge for year 13 2,119 2,132
Eliminated on disposal (1,109 ) (8,708 ) (9,817 )
At 30 June 2023 - - -
Net book value
At 30 June 2023 - - -
At 30 June 2022 13 8,470 8,483

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors - 4,200
Other debtors 13,543 850
13,543 5,050

JC Mechanical Services Limited (Registered number: 03377608)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Taxation and social security 5,062 580
Other creditors 1,644 11,767
6,706 12,347

7. Provisions for liabilities
2023 2022
£    £   
Deferred tax - 1,612

Deferred
tax
£   
Balance at 1 July 2022 1,612
Unused amounts reversed during year (1,612 )
Balance at 30 June 2023 -

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary shares £1.00 100 100