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REGISTERED NUMBER: 04647647 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 June 2023

for

C & J Commercials Limited

C & J Commercials Limited (Registered number: 04647647)






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


C & J Commercials Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: J Wood
C Dunn





REGISTERED OFFICE: 2 Heap Bridge
Bury
Lancashire
BL9 7HR





REGISTERED NUMBER: 04647647 (England and Wales)





ACCOUNTANTS: Thompson Jones Business Solutions Limited
2 Heap Bridge
Bury
Lancashire
BL9 7HR

C & J Commercials Limited (Registered number: 04647647)

Balance Sheet
30 June 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 2,407 2,732
2,407 2,732

CURRENT ASSETS
Stocks 7 200 200
Debtors 8 31,025 38,244
Cash at bank and in hand 74,874 49,797
106,099 88,241
CREDITORS
Amounts falling due within one year 9 (66,861 ) (38,897 )
NET CURRENT ASSETS 39,238 49,344
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,645

52,076

CREDITORS
Amounts falling due after more than one
year

10

(20,831

)

(40,832

)

PROVISIONS FOR LIABILITIES (500 ) (500 )
NET ASSETS 20,314 10,744

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,214 10,644
20,314 10,744

C & J Commercials Limited (Registered number: 04647647)

Balance Sheet - continued
30 June 2023


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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2024 and were signed on its behalf by:




C Dunn - Director



J Wood - Director


C & J Commercials Limited (Registered number: 04647647)

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

1. STATUTORY INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Heap Bridge
Bury
Lancashire
BL9 7HR

The principal place of business is:
Falcon Garage
Sparth Bottom Road
Rochdale
Lancashire
OL11 4HT

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
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.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


C & J Commercials Limited (Registered number: 04647647)

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

3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 20,000
AMORTISATION
At 1 July 2022
and 30 June 2023 20,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

C & J Commercials Limited (Registered number: 04647647)

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

6. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022
and 30 June 2023 6,744 1,735 2,003 10,482
DEPRECIATION
At 1 July 2022 4,361 1,727 1,662 7,750
Charge for year 239 1 85 325
At 30 June 2023 4,600 1,728 1,747 8,075
NET BOOK VALUE
At 30 June 2023 2,144 7 256 2,407
At 30 June 2022 2,383 8 341 2,732

7. STOCKS
2023 2022
£    £   
Stocks 200 200

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 31,025 38,244

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 -
Trade creditors 8,468 11,474
Taxation and social security 14,778 15,973
Other creditors 33,615 11,450
66,861 38,897

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 20,831 40,832

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 2-5 years 10,831 30,000