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REGISTERED NUMBER: 09736872 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2022 TO 30 AUGUST 2023

FOR

JAMES CIVIL ENGINEERING LIMITED

JAMES CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 09736872)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAMES CIVIL ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023







DIRECTOR: T R James





REGISTERED OFFICE: Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA





REGISTERED NUMBER: 09736872 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

JAMES CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 09736872)

BALANCE SHEET
30 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 127,179 156,407

CURRENT ASSETS
Stocks 145,000 145,000
Debtors 5 14,099 28,768
159,099 173,768
CREDITORS
Amounts falling due within one year 6 242,240 221,392
NET CURRENT LIABILITIES (83,141 ) (47,624 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,038

108,783

CREDITORS
Amounts falling due after more than one
year

7

(30,385

)

(54,422

)

PROVISIONS FOR LIABILITIES - (16,183 )
NET ASSETS 13,653 38,178

CAPITAL AND RESERVES
Called up and paid share capital 2 2
Retained earnings 13,651 38,176
13,653 38,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JAMES CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 09736872)

BALANCE SHEET - continued
30 AUGUST 2023


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 August 2024 and were signed by:





T R James - Director


JAMES CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 09736872)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023


1. STATUTORY INFORMATION

James Civil Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on cost and 15% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amortised

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


JAMES CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 09736872)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The financial statements have been prepared on the going concern basis, on the understanding that the company will receive continued support from the director for a period of at least 12 months from the date of these financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 293,687
Additions 15,256
At 30 August 2023 308,943
DEPRECIATION
At 1 September 2022 137,280
Charge for period 44,484
At 30 August 2023 181,764
NET BOOK VALUE
At 30 August 2023 127,179
At 31 August 2022 156,407

JAMES CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 09736872)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,477 28,768
Other debtors 3,622 -
14,099 28,768

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 25,140 11,618
Hire purchase contracts 19,395 21,970
Trade creditors 44,363 66,636
Taxation and social security 119,286 88,541
Other creditors 34,056 32,627
242,240 221,392

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 26,103 30,746
Hire purchase contracts 4,282 23,676
30,385 54,422