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Registered number: 13291254
Jlr Engineering Devon Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13291254
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 14,086 13,557
14,086 13,557
CURRENT ASSETS
Stocks 4 1,640 2,284
Debtors 5 - 335
Cash at bank and in hand 1,367 1,425
3,007 4,044
Creditors: Amounts Falling Due Within One Year 6 (35,348 ) (27,883 )
NET CURRENT ASSETS (LIABILITIES) (32,341 ) (23,839 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18,255 ) (10,282 )
NET LIABILITIES (18,255 ) (10,282 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (18,256 ) (10,283 )
SHAREHOLDERS' FUNDS (18,255) (10,282)
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Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Rose
Director
04/07/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10 Years straight line
Computer Equipment 33% Straight Line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 4,198 - 14,207 18,405
Additions - 4,000 - 4,000
As at 31 March 2024 4,198 4,000 14,207 22,405
Depreciation
As at 1 April 2023 2,006 - 2,842 4,848
Provided during the period 1,050 1,000 1,421 3,471
As at 31 March 2024 3,056 1,000 4,263 8,319
Net Book Value
As at 31 March 2024 1,142 3,000 9,944 14,086
As at 1 April 2023 2,192 - 11,365 13,557
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4. Stocks
2024 2023
£ £
Stock 1,640 2,284
5. Debtors
2024 2023
£ £
Due within one year
VAT - 335
- 335
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
VAT 366 -
Other creditors 3,135 929
Accruals and deferred income 300 300
Director's loan account 31,547 26,654
35,348 27,883
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. General Information
Jlr Engineering Devon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13291254 . The registered office is The Coach House, Germansweek, Beaworthy, EX21 5AJ.
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