Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04178160 2023-04-01 2024-03-31 04178160 2022-04-01 2023-03-31 04178160 2024-03-31 04178160 2023-03-31 04178160 c:Director1 2023-04-01 2024-03-31 04178160 d:PlantMachinery 2023-04-01 2024-03-31 04178160 d:PlantMachinery 2024-03-31 04178160 d:PlantMachinery 2023-03-31 04178160 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04178160 d:MotorVehicles 2023-04-01 2024-03-31 04178160 d:MotorVehicles 2024-03-31 04178160 d:MotorVehicles 2023-03-31 04178160 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04178160 d:FurnitureFittings 2023-04-01 2024-03-31 04178160 d:FurnitureFittings 2024-03-31 04178160 d:FurnitureFittings 2023-03-31 04178160 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04178160 d:OfficeEquipment 2023-04-01 2024-03-31 04178160 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04178160 d:CurrentFinancialInstruments 2024-03-31 04178160 d:CurrentFinancialInstruments 2023-03-31 04178160 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04178160 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04178160 d:ShareCapital 2024-03-31 04178160 d:ShareCapital 2023-03-31 04178160 d:RetainedEarningsAccumulatedLosses 2024-03-31 04178160 d:RetainedEarningsAccumulatedLosses 2023-03-31 04178160 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 04178160 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-03-31 04178160 c:FRS102 2023-04-01 2024-03-31 04178160 c:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04178160 c:FullAccounts 2023-04-01 2024-03-31 04178160 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04178160 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 04178160 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 04178160 2 2023-04-01 2024-03-31 04178160 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 04178160









JNJ BRICKLAYING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
JNJ BRICKLAYING LIMITED
 
 
  
ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JNJ BRICKLAYING LIMITED
FOR THE YEAR ENDED 31 MARCH 2024

You consider that the Company is exempt from an audit for the year ended 31 March 2024. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, I have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

  










J D Pennington
Accountant
Granton Parkway Suite
Parkway Close
Sheffield
South Yorkshire
S9 4WJ
6 September 2024
Page 1

 
JNJ BRICKLAYING LIMITED
REGISTERED NUMBER: 04178160

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
17,638
19,562

  
17,638
19,562

Current assets
  

Debtors: amounts falling due within one year
 5 
139,690
2,121

Cash at bank and in hand
 6 
320,483
599,105

  
460,173
601,226

Creditors: amounts falling due within one year
 7 
(473,182)
(616,409)

Net current liabilities
  
 
 
(13,009)
 
 
(15,183)

Total assets less current liabilities
  
4,629
4,379

Provisions for liabilities
  

Deferred tax
 9 
(3,351)
(3,717)

  
 
 
(3,351)
 
 
(3,717)

Net assets
  
1,278
662


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
1,274
658

  
1,278
662


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
Page 2

 
JNJ BRICKLAYING LIMITED
REGISTERED NUMBER: 04178160
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

6 September 2024.


J M Gale
Director

Page 3

 
JNJ BRICKLAYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

JNJ Bricklaying Limited is a private company limited by shares incorporated in England & Wales. The registered office is 36 Norton Avenue, Sheffield, S12 2LB, England. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

 
JNJ BRICKLAYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 5

 
JNJ BRICKLAYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
10%
straight line
Motor vehicles
-
25%
straight line
Fixtures & fittings
-
10%
straight line
Office equipment
-
10%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 6

 
JNJ BRICKLAYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Plant & machinery
Motor vehicles
Fixtures & fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2023
11,837
32,946
12,646
57,429


Additions
648
-
-
648



At 31 March 2024

12,485
32,946
12,646
58,077



Depreciation


At 1 April 2023
5,063
24,466
8,338
37,867


Charge for the year on owned assets
1,073
840
659
2,572



At 31 March 2024

6,136
25,306
8,997
40,439



Net book value



At 31 March 2024
6,349
7,640
3,649
17,638



At 31 March 2023
6,774
8,480
4,308
19,562

Page 7

 
JNJ BRICKLAYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
136,952
-

Other debtors
2,738
2,121

139,690
2,121



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
320,483
599,105

320,483
599,105



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
131
-

Corporation tax
2,510
3,329

Other taxation and social security
237,950
325,280

Other creditors
81,787
160,577

Accruals and deferred income
150,804
127,223

473,182
616,409



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
320,483
599,105



Page 8

 
JNJ BRICKLAYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Deferred taxation




2024


£






At beginning of year
(3,717)


Charged to the profit or loss
366



At end of year
(3,351)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(3,351)
(3,717)

(3,351)
(3,717)

 
Page 9