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REGISTERED NUMBER: 11348451 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 May 2023

for

J LINGARD SITE SERVICES LTD

J LINGARD SITE SERVICES LTD (Registered number: 11348451)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J LINGARD SITE SERVICES LTD

Company Information
for the Year Ended 31 May 2023







DIRECTOR: J Lingard





REGISTERED OFFICE: 37-38 Market Street
Ferryhill
Co. Durham
DL17 8JH





REGISTERED NUMBER: 11348451 (England and Wales)





ACCOUNTANTS: Little & Neal
37-38 Market Street
Ferryhill
Co. Durham
DL17 8JH

J LINGARD SITE SERVICES LTD (Registered number: 11348451)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 222,799 294,321

CURRENT ASSETS
Stocks 34,269 81,347
Debtors 5 348,743 69,762
Cash at bank 633,346 495,036
1,016,358 646,145
CREDITORS
Amounts falling due within one year 6 209,121 139,663
NET CURRENT ASSETS 807,237 506,482
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,030,036

800,803

CREDITORS
Amounts falling due after more than one
year

7

29,981

62,728
NET ASSETS 1,000,055 738,075

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,000,054 738,074
1,000,055 738,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

J LINGARD SITE SERVICES LTD (Registered number: 11348451)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 January 2024 and were signed by:





J Lingard - Director


J LINGARD SITE SERVICES LTD (Registered number: 11348451)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

J LINGARD SITE SERVICES LTD 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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

J LINGARD SITE SERVICES LTD (Registered number: 11348451)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 529,484
Additions 87,647
Disposals (57,000 )
At 31 May 2023 560,131
DEPRECIATION
At 1 June 2022 235,163
Charge for year 120,406
Eliminated on disposal (18,237 )
At 31 May 2023 337,332
NET BOOK VALUE
At 31 May 2023 222,799
At 31 May 2022 294,321

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 June 2022
and 31 May 2023 174,500
DEPRECIATION
At 1 June 2022 98,750
Charge for year 34,900
At 31 May 2023 133,650
NET BOOK VALUE
At 31 May 2023 40,850
At 31 May 2022 75,750

J LINGARD SITE SERVICES LTD (Registered number: 11348451)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 116,381 69,762
Other debtors 232,362 -
348,743 69,762

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 9,994 9,747
Hire purchase contracts 22,753 32,404
Trade creditors 33,658 26,398
Taxation and social security 139,262 65,021
Other creditors 3,454 6,093
209,121 139,663

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 20,752 30,746
Hire purchase contracts 9,229 31,982
29,981 62,728