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REGISTERED NUMBER: 09346405 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

JGD District Heating Ltd

JGD District Heating Ltd (Registered number: 09346405)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JGD District Heating Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: J Fielding





REGISTERED OFFICE: Office 107 Business First
Davyfield Road
Blackburn
Lancashire
BB1 2QY





REGISTERED NUMBER: 09346405 (England and Wales)





ACCOUNTANTS: Len Entwistle Chartered Accountants
Suite 12
Blackburn Business Centre
Davyfield Road
Blackburn
Lancashire
BB1 2QY

JGD District Heating Ltd (Registered number: 09346405)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 123,116 113,569

CURRENT ASSETS
Debtors 5 385,673 327,547
Prepayments and accrued income 18,431 23,846
Cash in hand 586,214 211,787
990,318 563,180
CREDITORS
Amounts falling due within one year 6 343,944 73,529
NET CURRENT ASSETS 646,374 489,651
TOTAL ASSETS LESS CURRENT
LIABILITIES

769,490

603,220

CREDITORS
Amounts falling due after more than one
year

7

70,682

52,345
NET ASSETS 698,808 550,875

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 698,807 550,874
698,808 550,875

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

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

JGD District Heating Ltd (Registered number: 09346405)

Balance Sheet - continued
31 December 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 15 April 2024 and were signed by:





J Fielding - Director


JGD District Heating Ltd (Registered number: 09346405)

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

1. STATUTORY INFORMATION

JGD District Heating 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.
Plant and machinery etc - 20% on 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.

Hire purchase and leasing commitments
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 6 (2022 - 3 ) .

JGD District Heating Ltd (Registered number: 09346405)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 January 2023 151,791 20,461 172,252
Additions 27,550 12,776 40,326
At 31 December 2023 179,341 33,237 212,578
DEPRECIATION
At 1 January 2023 50,457 8,226 58,683
Charge for year 25,777 5,002 30,779
At 31 December 2023 76,234 13,228 89,462
NET BOOK VALUE
At 31 December 2023 103,107 20,009 123,116
At 31 December 2022 101,334 12,235 113,569

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 352,988 226,644
Other debtors 32,685 100,903
385,673 327,547

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 101,176 31,419
Taxation and social security 69,178 40,696
Other creditors 173,590 1,414
343,944 73,529

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other creditors 70,682 52,345