2022-09-01 2023-08-31 false No description of principal activity Capium Accounts Production 1.1 05508938 bus:AbridgedAccounts 2022-09-01 2023-08-31 05508938 bus:FRS102 2022-09-01 2023-08-31 05508938 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 05508938 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 05508938 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 05508938 2022-09-01 2023-08-31 05508938 2023-08-31 05508938 bus:RegisteredOffice 2022-09-01 2023-08-31 05508938 core:WithinOneYear 2023-08-31 05508938 core:AfterOneYear 2023-08-31 05508938 bus:Director1 2022-09-01 2023-08-31 05508938 bus:Director1 2023-08-31 05508938 bus:Director1 2021-09-01 2022-08-31 05508938 2021-09-01 05508938 bus:CompanySecretary1 2022-09-01 2023-08-31 05508938 bus:LeadAgentIfApplicable 2022-09-01 2023-08-31 05508938 2021-09-01 2022-08-31 05508938 2022-08-31 05508938 core:WithinOneYear 2022-08-31 05508938 core:AfterOneYear 2022-08-31 05508938 bus:EntityAccountantsOrAuditors 2021-09-01 2022-08-31 05508938 core:PlantMachinery 2022-09-01 2023-08-31 05508938 core:PlantMachinery 2023-08-31 05508938 core:PlantMachinery 2022-08-31 05508938 core:MotorCars 2022-09-01 2023-08-31 05508938 core:MotorCars 2023-08-31 05508938 core:MotorCars 2022-08-31 05508938 core:FurnitureFittings 2022-09-01 2023-08-31 05508938 core:FurnitureFittings 2023-08-31 05508938 core:FurnitureFittings 2022-08-31 05508938 core:ComputerEquipment 2022-09-01 2023-08-31 05508938 core:ComputerEquipment 2023-08-31 05508938 core:ComputerEquipment 2022-08-31 05508938 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 05508938 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-08-31 05508938 core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 05508938 core:OtherResidualIntangibleAssets 2023-08-31 05508938 core:OtherResidualIntangibleAssets 2022-08-31 05508938 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 05508938 core:CostValuation core:Non-currentFinancialInstruments 2022-08-31 05508938 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-08-31 05508938 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 05508938 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 05508938 core:Non-currentFinancialInstruments 2023-08-31 05508938 core:Non-currentFinancialInstruments 2022-08-31 05508938 core:ShareCapital 2023-08-31 05508938 core:ShareCapital 2022-08-31 05508938 core:RetainedEarningsAccumulatedLosses 2023-08-31 05508938 core:RetainedEarningsAccumulatedLosses 2022-08-31 05508938 dpl:Item1 2022-09-01 05508938 dpl:Item1 2023-08-31 05508938 dpl:Item1 2021-09-01 05508938 dpl:Item1 2022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 05508938
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 August 2023

for

HJC INSTALL AND COMMISSIONING LIMITED

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HJC Install and Commissioning Limited for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HJC Install and Commissioning Limited for the year ended 31 August 2023 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of HJC Install and Commissioning Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of HJC Install and Commissioning Limited and state those matters that we have agreed to state to the Board of Directors of HJC Install and Commissioning Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HJC Install and Commissioning Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HJC Install and Commissioning 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 HJC Install and Commissioning Limited . You consider that HJC Install and Commissioning 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 HJC Install and Commissioning 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
31 August 2023



....................................................
Pointon Young
Chartered Accountants
5 Mansell Street
Stratford-upon-Avon
CV37 6NR
26 June 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 7,101    5,564 
Tangible fixed assets 4 52,816    32,507 
59,917    38,071 
Current assets      
Stocks 10,955    21,955 
Debtors 145,165    124,755 
Cash at bank and in hand 77,173    74,829 
233,293    221,539 
Creditors: amount falling due within one year (73,289)   (54,513)
Net current assets 160,004    167,026 
 
Total assets less current liabilities 219,921    205,097 
Provisions for liabilities (6,107)   (2,072)
Net assets 213,814    203,025 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 213,813    203,024 
Shareholder's funds 213,814    203,025 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 June 2024 and were signed by:


-------------------------------
Mr B Clarke
Director
2
General Information
HJC Install and Commissioning Limited is a private company, limited by shares, registered in England and Wales, registration number 05508938, registration address 149 Aston Cantlow Road, Wilmcote, Stratford-on-Avon, Warwickshire, CV37 9XW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Cryptocurrency
Cryptocurrency is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Reducing Balance
Improvements to property 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 September 2022 5,564    5,564 
Additions  
Disposals  
Revaluations 2,093    2,093 
At 31 August 2023 7,657    7,657 
Amortisation
At 01 September 2022  
Charge for year 556    556 
On disposals  
At 31 August 2023 556    556 
Net book values
At 31 August 2023 7,101    7,101 
At 31 August 2022 5,564    5,564 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 September 2022 1,156    11,088    253    4,964    34,469    51,930 
Additions 18,182    20,072          38,254 
Disposals   (11,088)         (11,088)
At 31 August 2023 19,338    20,072    253    4,964    34,469    79,096 
Depreciation
At 01 September 2022 829    7,814    121    3,690    6,969    19,423 
Charge for year 3,702    5,018    26    425    5,500    14,671 
On disposals   (7,814)         (7,814)
At 31 August 2023 4,531    5,018    147    4,115    12,469    26,280 
Net book values
Closing balance as at 31 August 2023 14,807    15,054    106    849    22,000    52,816 
Opening balance as at 01 September 2022 327    3,274    132    1,274    27,500    32,507 


3