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REGISTERED NUMBER: 10339177 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

J E Building Contractors Ltd

J E Building Contractors Ltd (Registered number: 10339177)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J E Building Contractors Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTORS: J E Earl
J Earl





REGISTERED OFFICE: Castle Farm Barn North
Denmead Road
Southwick
Fareham
Hampshire
PO17 6EX





REGISTERED NUMBER: 10339177 (England and Wales)





ACCOUNTANTS: KT Accountants Limited
Castle Farm Barn North
Denmead Road
Southwick
Hampshire
PO17 6EX

J E Building Contractors Ltd (Registered number: 10339177)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 40,378 24,693

CURRENT ASSETS
Debtors 5 147,222 100,203
Cash at bank 3,660 2,286
150,882 102,489
CREDITORS
Amounts falling due within one year 6 137,117 70,858
NET CURRENT ASSETS 13,765 31,631
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,143

56,324

CREDITORS
Amounts falling due after more than
one year

7

(45,473

)

(48,765

)

PROVISIONS FOR LIABILITIES (8,387 ) (4,692 )
NET ASSETS 283 2,867

CAPITAL AND RESERVES
Called up share capital 8 120 120
Retained earnings 163 2,747
SHAREHOLDERS' FUNDS 283 2,867

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

J E Building Contractors Ltd (Registered number: 10339177)

Balance Sheet - continued
31 August 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 29 February 2024 and were signed on its behalf by:





J Earl - Director


J E Building Contractors Ltd (Registered number: 10339177)

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

1. STATUTORY INFORMATION

J E Building Contractors 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

J E Building Contractors Ltd (Registered number: 10339177)

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

2. ACCOUNTING POLICIES - continued

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.

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 September 2022 47,875
Additions 30,578
Disposals (4,752 )
At 31 August 2023 73,701
DEPRECIATION
At 1 September 2022 23,182
Charge for year 13,463
Eliminated on disposal (3,322 )
At 31 August 2023 33,323
NET BOOK VALUE
At 31 August 2023 40,378
At 31 August 2022 24,693

J E Building Contractors Ltd (Registered number: 10339177)

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

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1 September 2022 33,308
Additions 24,458
At 31 August 2023 57,766
DEPRECIATION
At 1 September 2022 14,572
Charge for year 11,049
At 31 August 2023 25,621
NET BOOK VALUE
At 31 August 2023 32,145
At 31 August 2022 18,736

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 106,150 70,573
Amounts recoverable on contract 30,000 19,837
Other debtors 11,072 9,793
147,222 100,203

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Hire purchase contracts 7,267 3,808
Trade creditors 71,826 9,313
Taxation and social security 45,353 45,225
Other creditors 12,671 12,512
137,117 70,858

J E Building Contractors Ltd (Registered number: 10339177)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.23 31.8.22
£    £   
Hire purchase contracts 27,901 21,172
Other creditors 17,572 27,593
45,473 48,765

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100
10 Ordinary A £1 10 10
10 Ordinary B £1 10 10
120 120

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

31.8.23 31.8.22
£    £   
J E Earl and J Earl
Balance outstanding at start of year 9,497 41,212
Amounts advanced 111,333 (93,000 )
Amounts repaid (110,000 ) 61,285
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 10,830 9,497

Included in debtors is an amount due from the directors as above. This loan is undated, unsecured and repayable on demand. Interest has been charged at 3.5% on the loan.