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REGISTERED NUMBER: 11678534 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

GSJP CIVIL ENGINEERING LIMITED

GSJP CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 11678534)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GSJP CIVIL ENGINEERING LIMITED

COMPANY INFORMATION
for the Year Ended 30 November 2023







DIRECTOR: G S J Parker





REGISTERED OFFICE: 38 Middlehill Road
Colehill
Wimborne
Dorset
BH21 2SE





REGISTERED NUMBER: 11678534 (England and Wales)





ACCOUNTANTS: Enhance
Chartered Accountants & Business Advisers
38 Middlehill Road
Wimborne
Dorset
BH21 2SE

GSJP CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 11678534)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 898,411 544,583

CURRENT ASSETS
Stocks 382,000 50,000
Debtors 5 488,725 308,107
Cash at bank 49,615 50,463
920,340 408,570
CREDITORS
Amounts falling due within one year 6 690,668 311,852
NET CURRENT ASSETS 229,672 96,718
TOTAL ASSETS LESS CURRENT LIABILITIES 1,128,083 641,301

CREDITORS
Amounts falling due after more than one
year

7

(714,049

)

(450,102

)

PROVISIONS FOR LIABILITIES (109,500 ) (36,600 )
NET ASSETS 304,534 154,599

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 304,524 154,589
304,534 154,599

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

GSJP CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 11678534)

BALANCE SHEET - continued
30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





G S J Parker - Director


GSJP CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 11678534)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

GSJP 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 year 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.

GSJP CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 11678534)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 20 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 699,826
Additions 544,463
Disposals (8,500 )
At 30 November 2023 1,235,789
DEPRECIATION
At 1 December 2022 155,243
Charge for year 188,151
Eliminated on disposal (6,016 )
At 30 November 2023 337,378
NET BOOK VALUE
At 30 November 2023 898,411
At 30 November 2022 544,583

GSJP CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 11678534)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2022 651,796
Additions 502,679
At 30 November 2023 1,154,475
DEPRECIATION
At 1 December 2022 132,841
Charge for year 175,574
At 30 November 2023 308,415
NET BOOK VALUE
At 30 November 2023 846,060
At 30 November 2022 518,955

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 302,475 241,544
Other debtors 186,250 66,563
488,725 308,107

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,000 4,000
Hire purchase contracts 219,654 91,367
Trade creditors 361,872 160,756
Amounts owed to group undertakings 1,845 4,297
Taxation and social security 47,166 19,885
Other creditors 56,131 31,547
690,668 311,852

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 27,000 31,000
Hire purchase contracts 687,049 419,102
714,049 450,102

GSJP CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 11678534)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 11,000 15,000

8. RELATED PARTY DISCLOSURES

During the year the Director, Mr G Parker, maintained a loan account with the company. At the year end the company owed the Director £30 (2022: £25,298). The loan is interest free and repayable on demand.

The company is a wholly owned subsidiary of GSJP South Limited. At the year end the company owed GSJP South Ltd £441 (2022: £1,865). The loan is interest free and repayable on demand.

GSJP Steel Ltd is a 100% subsidiary within the GSJP South Ltd group. At the year end the company owed GSJP Steel Ltd £1,404 (2022: £2,432).The loan is interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The controlling party is GSJP South Limited.

The ultimate controlling party is G S J Parker.