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REGISTERED NUMBER: 12614155 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Juniper Carpentry Limited

Juniper Carpentry Limited (Registered number: 12614155)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Juniper Carpentry Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: S C Rose
I Campbell
S Jones





REGISTERED OFFICE: The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS





REGISTERED NUMBER: 12614155 (England and Wales)





ACCOUNTANTS: GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS

Juniper Carpentry Limited (Registered number: 12614155)

Statement of Financial Position
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 101,765 34,924

CURRENT ASSETS
Debtors 5 68,483 150,368
Cash at bank 226,159 202,440
294,642 352,808
CREDITORS
Amounts falling due within one year 6 86,176 134,465
NET CURRENT ASSETS 208,466 218,343
TOTAL ASSETS LESS CURRENT LIABILITIES 310,231 253,267

CREDITORS
Amounts falling due after more than one year 7 (12,067 ) (17,233 )

PROVISIONS FOR LIABILITIES 8 (25,666 ) (6,794 )
NET ASSETS 272,498 229,240

CAPITAL AND RESERVES
Called up share capital 9 600 600
Retained earnings 271,898 228,640
SHAREHOLDERS' FUNDS 272,498 229,240

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

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

Juniper Carpentry Limited (Registered number: 12614155)

Statement of Financial Position - continued
31 October 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 Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by:




I Campbell - Director S Jones - Director




S C Rose - Director


Juniper Carpentry Limited (Registered number: 12614155)

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

1. STATUTORY INFORMATION

Juniper Carpentry Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

There were no material departures from that standard.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

Revenue from carpentry services is recognised when work is complete.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Plant & machinery - 20% on cost
Motor vehicle - 25% reducing balance
Computer equipment - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Juniper Carpentry Limited (Registered number: 12614155)

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

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2022 3,479 47,315 2,323 53,117
Additions - 87,629 532 88,161
Disposals - (9,500 ) - (9,500 )
At 31 October 2023 3,479 125,444 2,855 131,778
DEPRECIATION
At 1 November 2022 1,303 16,163 727 18,193
Charge for year 696 10,442 884 12,022
Eliminated on disposal - (202 ) - (202 )
At 31 October 2023 1,999 26,403 1,611 30,013
NET BOOK VALUE
At 31 October 2023 1,480 99,041 1,244 101,765
At 31 October 2022 2,176 31,152 1,596 34,924

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2022
and 31 October 2023 37,815
DEPRECIATION
At 1 November 2022 15,961
Charge for year 5,464
At 31 October 2023 21,425
NET BOOK VALUE
At 31 October 2023 16,390
At 31 October 2022 21,854

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 45,490 120,489
Due from associated companies 1,400 20,400
VAT 11,946 4,020
Prepayments 9,647 5,459
68,483 150,368

Juniper Carpentry Limited (Registered number: 12614155)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 5,167 4,464
Trade creditors 27,865 58,186
Tax 23,122 36,562
Social security and other taxes 11,952 20,605
Other creditors 10,316 704
Directors' current accounts 4,584 12,184
Accrued expenses 3,170 1,760
86,176 134,465

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 12,067 17,233

8. PROVISIONS FOR LIABILITIES
31.10.23 31.10.22
£    £   
Deferred tax 25,666 6,794

Deferred
tax
£   
Balance at 1 November 2022 6,794
Change in rates 2,145
Accelerated capital allowances 16,727
Balance at 31 October 2023 25,666

The net reversal of expected deferred tax liabilities expected to occur in the next 12 months is £6,578

At the balance sheet date the company had a £25,666 deferred tax liability (2022 - £6,794) relating to accelerated capital allowances.

Factors that may affect future tax charges

An increase in the future main corporation tax rate to 25% from 1 April 2023, from the previously enacted 19% was announced in the budget on 3 March 2021, and substantively enacted on 24 May 2021. The deferred tax balance at the year end has been calculated based on the rate at which the provision is expected to unwind.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
300 Ordinary A £1 300 300
100 Ordinary B £1 100 100
100 Ordinary C £1 100 100
100 Ordinary D £1 100 100
600 600

Juniper Carpentry Limited (Registered number: 12614155)

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

10. RELATED PARTY DISCLOSURES

The amount outstanding at the year end from to Mr S Rose was £4,584 (2022 - £12,184)

The amount outstanding at the year-end to CJ Drylining, an associated company, is £9,600 (2022- £20,400 due from).

The amount outstanding at the year-end from CJ London Ltd , an associated company, is £11,000 (2022- £Nil).

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Juniper Carpentry Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Juniper Carpentry Limited for the year ended 31 October 2023 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Juniper Carpentry Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Juniper Carpentry Limited and state those matters that we have agreed to state to the Board of Directors of Juniper Carpentry Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Juniper Carpentry Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Juniper Carpentry Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Juniper Carpentry Limited. You consider that Juniper Carpentry Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Juniper Carpentry Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS


29 July 2024