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Registered number: 08916021
J & F Drainage Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
ACCOUNTANCY NORTH WEST LIMITED
BUSINESS FIRST
BLACKPOOL TECH MANAGEMENT CENTRE
FARADAY WAY, BLACKPOOL
LANCASHIRE
FY2 0JW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08916021
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,412 41,236
54,412 41,236
CURRENT ASSETS
Debtors 5 71,242 -
Cash at bank and in hand 22,039 8,000
93,281 8,000
Creditors: Amounts Falling Due Within One Year 6 (68,864 ) (15,065 )
NET CURRENT ASSETS (LIABILITIES) 24,417 (7,065 )
TOTAL ASSETS LESS CURRENT LIABILITIES 78,829 34,171
Creditors: Amounts Falling Due After More Than One Year 7 (119,575 ) (97,091 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,867 ) (1,867 )
NET LIABILITIES (42,613 ) (64,787 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (42,713 ) (64,887 )
SHAREHOLDERS' FUNDS (42,613) (64,787)
Page 1
Page 2
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 STEVEN HASTINGS
Director
5th April 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J & F Drainage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08916021 . The registered office is 96 Waring Drive, Thornton-Cleveleys, Lancashire, FY5 2SP.
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%
Motor Vehicles 25%
Fixtures & Fittings 15%
Computer Equipment 33%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2023 13,074 84,566 1,459 170 99,269
Additions 4,957 42,348 - 196 47,501
Disposals - (17,400 ) - - (17,400 )
As at 29 February 2024 18,031 109,514 1,459 366 129,370
Depreciation
As at 1 March 2023 9,907 47,464 605 57 58,033
Provided during the period 1,219 15,513 128 65 16,925
As at 29 February 2024 11,126 62,977 733 122 74,958
Net Book Value
As at 29 February 2024 6,905 46,537 726 244 54,412
As at 1 March 2023 3,167 37,102 854 113 41,236
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 52,292 -
Other debtors 18,950 -
71,242 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Bank loans and overdrafts 1,912 2,306
VAT 27,901 6,786
CIS (178 ) 5,972
Director's loan account 39,229 -
68,864 15,065
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 38,620 40,675
Funding Circle Loan 2,627 (46 )
LDF Finance 3,906 9,792
Retail Funding - (2,396 )
Quantum Funding - 3,888
Brightside - (5,170 )
White Oak 23,894 13,000
Directors loan account 50,528 37,348
119,575 97,091
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4