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REGISTERED NUMBER: 03728906 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

J D EXCAVATIONS LIMITED

J D EXCAVATIONS LIMITED (REGISTERED NUMBER: 03728906)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J D EXCAVATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: A Allen
Mrs J Allen





SECRETARY: Mrs J Allen





REGISTERED OFFICE: Windmill Barn
Braybrooke Road
Market Harborough
Great Oxendon
LE16 8LU





REGISTERED NUMBER: 03728906 (England and Wales)





ACCOUNTANTS: Armstrongs
Chartered Accountants
25 Station Road
Hinckley
Leicestershire
LE10 1AP

J D EXCAVATIONS LIMITED (REGISTERED NUMBER: 03728906)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 70,277 111,624

CURRENT ASSETS
Debtors 5 1,459,298 1,058,917
Cash at bank 23,296 24,237
1,482,594 1,083,154
CREDITORS
Amounts falling due within one year 6 646,844 406,475
NET CURRENT ASSETS 835,750 676,679
TOTAL ASSETS LESS CURRENT
LIABILITIES

906,027

788,303

CREDITORS
Amounts falling due after more than one
year

7

(58,738

)

(89,325

)

PROVISIONS FOR LIABILITIES (18,161 ) (21,659 )
NET ASSETS 829,128 677,319

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 829,126 677,317
829,128 677,319

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.

J D EXCAVATIONS LIMITED (REGISTERED NUMBER: 03728906)

BALANCE SHEET - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2024 and were signed on its behalf by:





Mrs J Allen - Director


J D EXCAVATIONS LIMITED (REGISTERED NUMBER: 03728906)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

J D Excavations 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 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.

Equipment,furniture & fittings- 25% reducing balance

Commercial vehicles - 25% reducing balance

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.

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 8 (2022 - 7 ) .

J D EXCAVATIONS LIMITED (REGISTERED NUMBER: 03728906)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 July 2022 587,770 93,185 680,955
Disposals (195,826 ) - (195,826 )
At 30 June 2023 391,944 93,185 485,129
DEPRECIATION
At 1 July 2022 489,490 79,841 569,331
Charge for year 22,929 3,336 26,265
Eliminated on disposal (180,744 ) - (180,744 )
At 30 June 2023 331,675 83,177 414,852
NET BOOK VALUE
At 30 June 2023 60,269 10,008 70,277
At 30 June 2022 98,280 13,344 111,624

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,459,162 1,047,402
Other debtors 136 11,515
1,459,298 1,058,917

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 44,478 37,099
Hire purchase contracts 13,204 11,429
Trade creditors 16,516 50,110
Taxation and social security 59,387 5,439
Other creditors 513,259 302,398
646,844 406,475

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 48,694 65,818
Hire purchase contracts 10,044 23,507
58,738 89,325