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Registration number: 12937527

JJR Civils Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2023

 

JJR Civils Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 8

 

JJR Civils Limited

Company Information

Director

Mr Jason Roberts

Company secretary

Mr Jason Roberts

Registered office

Pingewood House
Pingewood Road South
Pingewood
Reading
Berks
RG30 3UJ

Accountants

Andrew Modle t/a AIMS
53 Taylor Drive
Bramley
Hampshire, England
Hants
RG26 5XB

 

JJR Civils Limited

(Registration number: 12937527)
Balance Sheet as at 31 October 2023

Note

2023
£

2022
£

Fixed assets

 

Intangible assets

4

3,250

4,875

Tangible assets

5

355,778

201,799

 

359,028

206,674

Current assets

 

Debtors

6

246,011

135,475

Cash at bank and in hand

 

2,026

11,277

 

248,037

146,752

Creditors: Amounts falling due within one year

7

(326,750)

(201,368)

Net current liabilities

 

(78,713)

(54,616)

Total assets less current liabilities

 

280,315

152,058

Creditors: Amounts falling due after more than one year

7

(169,098)

(97,654)

Net assets

 

111,217

54,404

Capital and reserves

 

Retained earnings

111,217

54,404

Shareholders' funds

 

111,217

54,404

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 July 2024
 

.........................................
Mr Jason Roberts
Company secretary and director

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

1

General information

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

The address of its registered office is:
Pingewood House
Pingewood Road South
Pingewood
Reading
Berks
RG30 3UJ
England

These financial statements were authorised for issue by the director on 29 July 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

Asset class

Depreciation method and rate

Plant and machinery

Straight Line 25%

Motor Vehicles

Straight Line 25%

Office Equipment

Straight Line 25 %

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Intangible assets

25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2022 - 1).

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

4

Intangible assets

Internally generated software development costs
 £

Total
£

Cost or valuation

At 1 November 2022

6,500

6,500

At 31 October 2023

6,500

6,500

Amortisation

At 1 November 2022

1,625

1,625

Amortisation charge

1,625

1,625

At 31 October 2023

3,250

3,250

Carrying amount

At 31 October 2023

3,250

3,250

At 31 October 2022

4,875

4,875

5

Tangible assets

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 November 2022

184,773

1,401

40,995

227,169

Additions

135,310

-

100,108

235,418

At 31 October 2023

320,083

1,401

141,103

462,587

Depreciation

At 1 November 2022

20,437

496

4,437

25,370

Charge for the year

63,694

350

17,395

81,439

At 31 October 2023

84,131

846

21,832

106,809

Carrying amount

At 31 October 2023

235,952

555

119,271

355,778

At 31 October 2022

164,336

905

36,558

201,799

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

6

Debtors

Current

2023
£

2022
£

Trade debtors

207,908

81,375

Prepayments

38,103

4,656

Other debtors

-

49,444

 

246,011

135,475

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

7

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Loans and borrowings

9

74,217

52,741

Trade creditors

 

215,654

109,921

Taxation and social security

 

11,826

-

Accruals and deferred income

 

3,625

2,540

Other creditors

 

21,428

36,166

 

326,750

201,368

Creditors: amounts falling due after more than one year

Note

2023
£

2022
£

Due after one year

 

Loans and borrowings

9

169,098

97,654

8

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary Share of £1 each

1

1

1

1

       

9

Loans and borrowings

Non-current loans and borrowings

2023
£

2022
£

Hire purchase contracts

169,098

97,654

Current loans and borrowings

2023
£

2022
£

Hire purchase contracts

74,217

52,741