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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07789619 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07789619 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07789619 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07789619 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 07789619 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07789619 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07789619 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07789619 frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:UnlistedNon-exchangeTraded 2021-07-31 07789619 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 07789619 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 07789619 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07789619 dpl-frs:CostSales 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales 2021-07-31 07789619 dpl-frs:CostSales 2022-07-31 07789619 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 07789619 frs-bus:Director1 2021-08-01 2022-07-31 07789619 frs-bus:Director1 2021-07-31 07789619 frs-bus:Director1 2022-07-31 07789619 frs-bus:Director2 2021-08-01 2022-07-31 07789619 frs-bus:Director2 2021-07-31 07789619 frs-bus:Director2 2022-07-31 07789619 1 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 1 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 1 2022-07-31 07789619 2 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 2 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 2 2022-07-31 07789619 3 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 3 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 3 2022-07-31 07789619 4 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 4 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 4 2022-07-31 07789619 5 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 5 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 5 2022-07-31 07789619 6 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 6 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 6 2022-07-31 07789619 7 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 7 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 7 2022-07-31 07789619 8 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 8 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 8 2022-07-31 07789619 9 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 9 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 9 2022-07-31 07789619 10 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 10 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 10 2022-07-31 07789619 11 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 11 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 11 2022-07-31 07789619 12 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 12 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 12 2022-07-31 07789619 13 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 13 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 13 2022-07-31 07789619 14 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 14 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 14 2022-07-31 07789619 15 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 15 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 15 2022-07-31 07789619 16 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 16 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 16 2022-07-31 07789619 17 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 17 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 17 2022-07-31 07789619 18 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 18 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 18 2022-07-31 07789619 19 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 19 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 19 2022-07-31 07789619 20 2021-08-01 2022-07-31 07789619 frs-core:CurrentFinancialInstruments 20 2022-07-31 07789619 frs-core:Non-currentFinancialInstruments 20 2022-07-31 07789619 dpl-frs:Item1 2021-08-01 2022-07-31 07789619 dpl-frs:Item1 2021-07-31 07789619 dpl-frs:Item1 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 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2021-07-31 07789619 dpl-frs:Item4 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 07789619 dpl-frs:Item5 2021-08-01 2022-07-31 07789619 dpl-frs:Item5 2021-07-31 07789619 dpl-frs:Item5 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 07789619 dpl-frs:Item6 2021-08-01 2022-07-31 07789619 dpl-frs:Item6 2021-07-31 07789619 dpl-frs:Item6 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 07789619 dpl-frs:Item7 2021-08-01 2022-07-31 07789619 dpl-frs:Item7 2021-07-31 07789619 dpl-frs:Item7 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 07789619 dpl-frs:Item8 2021-08-01 2022-07-31 07789619 dpl-frs:Item8 2021-07-31 07789619 dpl-frs:Item8 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 07789619 dpl-frs:Item9 2021-08-01 2022-07-31 07789619 dpl-frs:Item9 2021-07-31 07789619 dpl-frs:Item9 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 07789619 dpl-frs:Item10 2021-08-01 2022-07-31 07789619 dpl-frs:Item10 2021-07-31 07789619 dpl-frs:Item10 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 07789619 dpl-frs:Item11 2021-08-01 2022-07-31 07789619 dpl-frs:Item11 2021-07-31 07789619 dpl-frs:Item11 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 07789619 dpl-frs:Item12 2021-08-01 2022-07-31 07789619 dpl-frs:Item12 2021-07-31 07789619 dpl-frs:Item12 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 07789619 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 07789619 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 07789619 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 07789619 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 07789619 1 2021-08-01 2022-07-31 07789619 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 07789619
K & J Construction (South West) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Mayers
33 Mary Seacole Road
The Millfields
Plymouth
PL1 3JY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07789619
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,865 36,209
32,865 36,209
CURRENT ASSETS
Stocks 5 6,500 1,411
Debtors 6 261,218 291,735
Cash at bank and in hand 37,701 22,405
305,419 315,551
Creditors: Amounts Falling Due Within One Year 7 (43,001 ) (49,756 )
NET CURRENT ASSETS (LIABILITIES) 262,418 265,795
TOTAL ASSETS LESS CURRENT LIABILITIES 295,283 302,004
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,916 ) (8,216 )
NET ASSETS 289,367 293,788
CAPITAL AND RESERVES
Called up share capital 8 260,000 260,000
Profit and Loss Account 29,367 33,788
SHAREHOLDERS' FUNDS 289,367 293,788
Page 1
Page 2
For the year ending 31 July 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Stepney
Director
24 January 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
K & J Construction (South West) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07789619 . The registered office is 33 Mary Seacole Road, Plymouth, Devon, PL1 3JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 1)
- 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2022 26,366 51,120 1,917 79,403
As at 31 July 2023 26,366 51,120 1,917 79,403
Depreciation
As at 1 August 2022 16,191 25,277 1,726 43,194
Provided during the period 1,528 1,768 48 3,344
As at 31 July 2023 17,719 27,045 1,774 46,538
Net Book Value
As at 31 July 2023 8,647 24,075 143 32,865
As at 1 August 2022 10,175 25,843 191 36,209
5. Stocks
2023 2022
£ £
Stock 6,500 1,411
6,500 1,411
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,539 32,333
Prepayments and accrued income (5,000 ) -
Other debtors 277 -
Amounts owed by associates 264,402 259,402
261,218 291,735
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,173 19,203
Corporation tax 5,260 2,008
Other taxes and social security 737 968
VAT 2,878 4,070
Other creditors 2,110 1,725
Other creditors (1) 7 -
Accrued expenses 1,750 1,610
Directors' loan accounts 20,086 20,172
43,001 49,756
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 260,000 260,000
Page 5