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Company registration number: 07321174

JWS Maintenance Limited

Filleted Unaudited Financial Statements

for the Year Ended 31 July 2023

 

JWS Maintenance Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 8

 

JWS Maintenance Limited

Company Information

Directors

Mr J P Wilson

Mrs M Wilson

Registered office

82 Redruth Avenue
St Helens
Merseyside
WA11 9EY

Accountants

BK Plus Limited
Chartered Certified Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

 

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
JWS Maintenance Limited
for the Year Ended 31 July 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JWS Maintenance Limited for the year ended 31 July 2023 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of JWS Maintenance Limited, as a body, in accordance with the terms of our engagement letter dated 19 May 2020. Our work has been undertaken solely to prepare for your approval the accounts of JWS Maintenance Limited and state those matters that we have agreed to state to the Board of Directors of JWS Maintenance Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JWS Maintenance Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that JWS Maintenance Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JWS Maintenance Limited. You consider that JWS Maintenance 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 accounts of JWS Maintenance 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 accounts.

......................................

BK Plus Limited
Chartered Certified Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

31 July 2024

 

JWS Maintenance Limited

(Registration number: 07321174)
Balance Sheet as at 31 July 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

17,263

23,075

Current assets

 

Stocks

1,661

1,567

Debtors

5

68,712

59,516

Cash at bank and in hand

 

1,350

10,504

 

71,723

71,587

Creditors: Amounts falling due within one year

6

(52,796)

(44,030)

Net current assets

 

18,927

27,557

Total assets less current liabilities

 

36,190

50,632

Creditors: Amounts falling due after more than one year

6

(31,905)

(45,245)

Provisions for liabilities

(3,280)

(4,384)

Net assets

 

1,005

1,003

Capital and reserves

 

Called up share capital

1,000

1,000

Retained earnings

5

3

Shareholders' funds

 

1,005

1,003

For the financial year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

JWS Maintenance Limited

(Registration number: 07321174)
Balance Sheet as at 31 July 2023

Approved and authorised by the Board on 31 July 2024 and signed on its behalf by:
 

.........................................
Mr J P Wilson
Director

   
     
 

JWS Maintenance Limited

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

1

General information

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

The address of its registered office is:
82 Redruth Avenue
St Helens
Merseyside
WA11 9EY

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Revenue from the provision of heating and plumbing services is recognised when services are
performed, and is stated net of value added tax.

Government grants

Government grants are accounted for using the accruals model under FRS102. Government grants, in respect of the Coronavirus Job Retention Scheme, are included in the period to which the grant relates.

Deferred Tax

Deferred tax is provided in full in respect of taxation deferred by timing differences between the
treatment of certain items for taxation and accounting purposes. The deferred tax has not been
discounted.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

JWS Maintenance Limited

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

Asset class

Depreciation method and rate

Plant and machinery

10% straight line

Motor vehicles

25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock to its present location and condition.

Finance leases and hire purchases

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 reducing balance basis over the useful life of the asset. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

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

3

Staff numbers

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

4

Tangible assets

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 August 2022

14,183

30,366

44,549

At 31 July 2023

14,183

30,366

44,549

Depreciation

At 1 August 2022

13,882

7,592

21,474

Charge for the year

118

5,694

5,812

At 31 July 2023

14,000

13,286

27,286

Carrying amount

At 31 July 2023

183

17,080

17,263

At 31 July 2022

301

22,774

23,075

5

Debtors

 

JWS Maintenance Limited

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

2023
£

2022
£

Trade debtors

2,191

7,274

Other debtors

66,521

52,242

68,712

59,516

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

4,308

1,107

Corporation tax

19,199

17,340

Other creditors

29,289

25,583

52,796

44,030


Other creditors include net obligations under hire purchase contracts of £4,577 (2022 - £4,577) which are secured on the assets to which they relate.

Creditors: amounts falling due after more than one year

Note

2023
£

2022
£

Due after one year

 

Other creditors

31,905

45,245

Other creditors include obligations under hire purchase contracts of £15,707 (2022 - £20,285) which are secured on the assets to which they relate.

7

Related party transactions

Transactions with directors

2023

At 1 August 2022
£

Advances to director
£

Repayments by director
£

At 31 July 2023
£

Mr J P Wilson

Directors loan account

25,874

27,933

(20,749)

33,058

         
       

Mrs M Wilson

Directors loan account

25,874

27,933

(20,749)

33,058

         
       

 

 

JWS Maintenance Limited

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

2022

At 1 August 2021
£

Advances to director
£

Repayments by director
£

At 31 July 2022
£

Mr J P Wilson

Directors loan account

24,530

25,874

(24,530)

25,874

         
       

Mrs M Wilson

Directors loan account

24,529

25,875

(24,530)

25,874

         
       

 

The above loans are unsecured, interest free and repayable on demand. All the figures are disclosed on an aggregate basis. The loans were repaid shortly after the year end.