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Company Registration No. 09997922 (England and Wales)
B J L Groundworks Limited Unaudited accounts for the year ended 31 January 2024
B J L Groundworks Limited Unaudited accounts Contents
Page
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B J L Groundworks Limited Company Information for the year ended 31 January 2024
Director
Mr B J Langton
Company Number
09997922 (England and Wales)
Registered Office
1 Stable Court Business Centre Water Lane Farm Prescot Liverpool Merseyside L35 1RD
Accountants
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
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B J L Groundworks Limited Accountants' report
Accountants' report to the director of B J L Groundworks Limited on the preparation of the unaudited statutory accounts for the year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B J L Groundworks Limited for the year ended 31 January 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of B J L Groundworks Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of B J L Groundworks Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B J L Groundworks Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that B J L Groundworks 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 loss of B J L Groundworks Limited. You consider that B J L Groundworks 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 B J L Groundworks 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.
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD 11 April 2024
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B J L Groundworks Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
66,085 
86,074 
Current assets
Debtors
36,362 
38,168 
Creditors: amounts falling due within one year
(119,614)
(99,756)
Net current liabilities
(83,252)
(61,588)
Total assets less current liabilities
(17,167)
24,486 
Creditors: amounts falling due after more than one year
(39,457)
(59,101)
Net liabilities
(56,624)
(34,615)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(56,625)
(34,616)
Shareholders' funds
(56,624)
(34,615)
For the year ending 31 January 2024 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 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 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 and authorised for issue on 11 April 2024 and were signed on its behalf by
Mr B J Langton Director Company Registration No. 09997922
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B J L Groundworks Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
B J L Groundworks Limited is a private company, limited by shares, registered in England and Wales, registration number 09997922. The registered office is 1 Stable Court Business Centre, Water Lane Farm Prescot, Liverpool, Merseyside, L35 1RD.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Plant & machinery
15% on reducing balance
Motor vehicles
25% on reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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B J L Groundworks Limited Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
82,703 
85,057 
167,760 
At 31 January 2024
82,703 
85,057 
167,760 
Depreciation
At 1 February 2023
36,893 
44,793 
81,686 
Charge for the year
2,296 
17,693 
19,989 
At 31 January 2024
39,189 
62,486 
101,675 
Net book value
At 31 January 2024
43,514 
22,571 
66,085 
At 31 January 2023
45,810 
40,264 
86,074 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,964 
17,165 
Accrued income and prepayments
19,398 
21,003 
36,362 
38,168 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
13,215 
13,454 
Obligations under finance leases and hire purchase contracts
10,050 
10,050 
Trade creditors
21,419 
2,738 
Taxes and social security
12,903 
21,521 
Loans from directors
60,850 
50,714 
Accruals
1,177 
1,279 
119,614 
99,756 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
13,776 
23,894 
Obligations under finance leases and hire purchase contracts
25,681 
35,207 
39,457 
59,101 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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B J L Groundworks Limited Notes to the Accounts for the year ended 31 January 2024
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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