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REGISTERED NUMBER: 08964269 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

J & D WATER CONSULTANTS LTD

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


J & D WATER CONSULTANTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: Mrs N T Davies
Mr J Davies
Mr D L Jones
Mrs B M Jones





REGISTERED OFFICE: Unit 32B, Village Farm Road
Village Farm Industrial Estate
Pyle
Bridgend
CF33 6BL





REGISTERED NUMBER: 08964269 (England and Wales)

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

ABRIDGED BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 4,400 8,800
Tangible assets 5 918,083 813,396
922,483 822,196

CURRENT ASSETS
Debtors 288,776 190,382
Cash at bank and in hand 94,202 109,078
382,978 299,460
CREDITORS
Amounts falling due within one year 327,219 179,291
NET CURRENT ASSETS 55,759 120,169
TOTAL ASSETS LESS CURRENT
LIABILITIES

978,242

942,365

CREDITORS
Amounts falling due after more than one
year

(643,442

)

(618,434

)

PROVISIONS FOR LIABILITIES (95,000 ) (75,000 )
NET ASSETS 239,800 248,931

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 239,400 248,531
SHAREHOLDERS' FUNDS 239,800 248,931

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

ABRIDGED BALANCE SHEET - continued
31ST DECEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th August 2024 and were signed on its behalf by:





Mr D L Jones - Director


J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

J & D Water Consultants Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - in accordance with the property
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.


J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 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 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.

Going concern basis of accounting
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the directors consider appropriate.

Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts, which are those where
substantially all the risks and rewards of ownership of the asset have passed to the
company, are capitalised in the balance sheet and depreciated over their useful lives.
The interest element of the rental obligations is charged to the profit and loss account over
the period of the lease and represents a constant proportion of the balance of capital
repayments outstanding.
Rentals paid under operating leases are charged to income on a straight line basis over the
lease term.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2022 - 24 ) .

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

4. INTANGIBLE FIXED ASSETS
Totals
£
COST
At 1st January 2023
and 31st December 2023 44,000
AMORTISATION
At 1st January 2023 35,200
Amortisation for year 4,400
At 31st December 2023 39,600
NET BOOK VALUE

At 31st December 2023 4,400
At 31st December 2022 8,800

5. TANGIBLE FIXED ASSETS
Totals
£
COST
At 1st January 2023 1,041,283
Additions 255,568
Disposals (35,005 )
At 31st December 2023 1,261,846
DEPRECIATION
At 1st January 2023 227,887
Charge for year 146,615
Eliminated on disposal (30,739 )
At 31st December 2023 343,763
NET BOOK VALUE
At 31st December 2023 918,083
At 31st December 2022 813,396

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

6. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£ £
Hire purchase contracts 544,661 416,418