2023-04-012024-03-312024-03-31false05758608JCG CARPENTRY 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JCG CARPENTRY LIMITED

Registered Number
05758608
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

JCG CARPENTRY LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

BODKIN, Kieran
HUGHES, Michael

Company Secretary

HUGHES, Michael

Registered Address

19 Home Farm Drive
Boughton
Northampton
NN2 8ES

Registered Number

05758608 (England and Wales)
JCG CARPENTRY LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets429,40111,283
29,40111,283
Current assets
Stocks514,2628,189
Debtors642,96787,544
Cash at bank and on hand108,898143,803
166,127239,536
Creditors amounts falling due within one year7(22,983)(45,479)
Net current assets (liabilities)143,144194,057
Total assets less current liabilities172,545205,340
Provisions for liabilities8(5,586)(2,144)
Net assets166,959203,196
Capital and reserves
Called up share capital100100
Profit and loss account166,859203,096
Shareholders' funds166,959203,196
The financial statements were approved and authorised for issue by the Board of Directors on 30 May 2024, and are signed on its behalf by:
BODKIN, Kieran
Director
HUGHES, Michael
Director

Registered Company No. 05758608
JCG CARPENTRY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Goodwill - Evenly over 10 years from 2006
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2390,00090,000
At 31 March 2490,00090,000
Amortisation and impairment
At 01 April 2390,00090,000
At 31 March 2490,00090,000
Net book value
At 31 March 24--
At 31 March 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2314,69625,000-3,60743,303
Additions-22,850--22,850
Disposals-(8,733)--(8,733)
At 31 March 2414,69639,117-3,60757,420
Depreciation and impairment
At 01 April 2313,08715,6383,295-32,020
Charge for year4033,001163-3,567
On disposals-(7,568)--(7,568)
At 31 March 2413,49011,0713,458-28,019
Net book value
At 31 March 241,20628,046(3,458)3,60729,401
At 31 March 231,6099,362(3,295)3,60711,283
5.Stocks

2024

2023

££
Work in progress14,2628,189
Total14,2628,189
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables34,69781,160
Other debtors5,6543,792
Prepayments and accrued income2,6162,592
Total42,96787,544
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,1049,987
Taxation and social security9,27529,166
Other creditors4,1042,076
Accrued liabilities and deferred income4,5004,250
Total22,98345,479
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5,5862,144
Total5,5862,144