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Company Registration No. 08266208 (England and Wales)
J& J BUILDING CONSTRUCTIONS LTD Unaudited accounts for the year ended 31 October 2023
J& J BUILDING CONSTRUCTIONS LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,200 
7,839 
Investments
270,000 
- 
272,200 
7,839 
Current assets
Debtors
55,404 
171,905 
Cash at bank and in hand
650,367 
1,005,331 
705,771 
1,177,236 
Creditors: amounts falling due within one year
(122,583)
(242,170)
Net current assets
583,188 
935,066 
Total assets less current liabilities
855,388 
942,905 
Creditors: amounts falling due after more than one year
- 
(100,000)
Net assets
855,388 
842,905 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
855,288 
842,805 
Shareholders' funds
855,388 
842,905 
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2024 and were signed on its behalf by
WICKHAM, Jodie Farrah Director Company Registration No. 08266208
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J& J BUILDING CONSTRUCTIONS LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
J& J BUILDING CONSTRUCTIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 08266208. The registered office is 212 A Alexandra Avenue, Harrow, HA2 9BU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 October 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 November 2022
28,195 
At 31 October 2023
28,195 
Depreciation
At 1 November 2022
20,356 
Charge for the year
5,639 
At 31 October 2023
25,995 
Net book value
At 31 October 2023
2,200 
At 31 October 2022
7,839 
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J& J BUILDING CONSTRUCTIONS LTD Notes to the Accounts for the year ended 31 October 2023
5
Investments
Other investments 
£ 
Valuation at 1 November 2022
- 
Additions
270,000 
Valuation at 31 October 2023
270,000 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
9,554 
1,379 
Other debtors
45,850 
170,526 
55,404 
171,905 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
49,650 
17,156 
Taxes and social security
26,254 
182,203 
Other creditors
3,760 
42,053 
Loans from directors
42,919 
758 
122,583 
242,170 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
- 
100,000 
9
Average number of employees
During the year the average number of employees was 2 (2022: 1).
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