Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falsetrue2023-01-01Other specialised construction activities not elsewhere classified11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09898322 2023-01-01 2023-12-31 09898322 2022-01-01 2022-12-31 09898322 2023-12-31 09898322 2022-12-31 09898322 c:Director1 2023-01-01 2023-12-31 09898322 d:PlantMachinery 2023-01-01 2023-12-31 09898322 d:PlantMachinery 2023-12-31 09898322 d:PlantMachinery 2022-12-31 09898322 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09898322 d:FurnitureFittings 2023-01-01 2023-12-31 09898322 d:FurnitureFittings 2023-12-31 09898322 d:FurnitureFittings 2022-12-31 09898322 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09898322 d:OfficeEquipment 2023-01-01 2023-12-31 09898322 d:OfficeEquipment 2023-12-31 09898322 d:OfficeEquipment 2022-12-31 09898322 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09898322 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09898322 d:CurrentFinancialInstruments 2023-12-31 09898322 d:CurrentFinancialInstruments 2022-12-31 09898322 d:Non-currentFinancialInstruments 2023-12-31 09898322 d:Non-currentFinancialInstruments 2022-12-31 09898322 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09898322 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09898322 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09898322 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 09898322 d:ShareCapital 2023-12-31 09898322 d:ShareCapital 2022-12-31 09898322 d:RetainedEarningsAccumulatedLosses 2023-12-31 09898322 d:RetainedEarningsAccumulatedLosses 2022-12-31 09898322 c:FRS102 2023-01-01 2023-12-31 09898322 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09898322 c:FullAccounts 2023-01-01 2023-12-31 09898322 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09898322 d:HirePurchaseContracts d:WithinOneYear 2023-12-31 09898322 d:HirePurchaseContracts d:WithinOneYear 2022-12-31 09898322 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-12-31 09898322 d:HirePurchaseContracts d:BetweenOneFiveYears 2022-12-31 09898322 2 2023-01-01 2023-12-31 09898322 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-12-31 09898322 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2022-12-31 09898322 d:LeasedAssetsHeldAsLessee 2023-12-31 09898322 d:LeasedAssetsHeldAsLessee 2022-12-31 09898322 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 09898322









J K B PLANT SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
J K B PLANT SERVICES LIMITED
REGISTERED NUMBER: 09898322

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
142,052
179,572

  
142,052
179,572

Current assets
  

Debtors: amounts falling due within one year
 5 
11,541
26,556

Cash at bank and in hand
 6 
26,482
73,597

  
38,023
100,153

Creditors: amounts falling due within one year
 7 
(97,570)
(125,333)

Net current liabilities
  
 
 
(59,547)
 
 
(25,180)

Total assets less current liabilities
  
82,505
154,392

Creditors: amounts falling due after more than one year
 8 
-
(18,634)

  

Net assets
  
82,505
135,758


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
82,405
135,658

  
82,505
135,758


Page 1

 
J K B PLANT SERVICES LIMITED
REGISTERED NUMBER: 09898322
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers 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 director acknowledges his 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 by: 




J Bailey
Director

Date: 17 September 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
J K B PLANT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

J K B Plant Services Limited is a limited liability company incorporated in England and Wales (Registered number 09898322). The Registered Office is 1 Woodhurst Farm Cottages, Cattlegate Road, Enfield, EN2 8AT.
The financial statements are presented in Sterling, which is the functional currency of the company.

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

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.

Page 3

 
J K B PLANT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Fixtures and fittings
-
20%
Office equipment
-
20%

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

Interest income

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

Page 4

 
J K B PLANT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.10

Taxation

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 reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2023
415,571
355
3,233
419,159


Additions
16,862
-
2,705
19,567


Disposals
(58,620)
-
-
(58,620)



At 31 December 2023

373,813
355
5,938
380,106



Depreciation


At 1 January 2023
237,988
184
1,415
239,587


Charge for the year on owned assets
32,489
34
553
33,076


Disposals
(34,609)
-
-
(34,609)



At 31 December 2023

235,868
218
1,968
238,054



Net book value



At 31 December 2023
137,945
137
3,970
142,052



At 31 December 2022
177,583
171
1,818
179,572

Page 5

 
J K B PLANT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

           4.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2023
2022
£
£



Plant and machinery
92,731
139,925

92,731
139,925




5.


Debtors

2023
2022
£
£


Trade debtors
10,347
25,323

Prepayments and accrued income
1,194
1,233

11,541
26,556



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
26,482
73,597

26,482
73,597


Page 6

 
J K B PLANT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
4,005
6,885

Corporation tax
23,074
41,330

Other taxation and social security
18,017
18,143

Obligations under finance lease and hire purchase contracts
21,148
36,614

Other creditors
6,436
3,091

Accruals and deferred income
24,890
19,270

97,570
125,333



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Net obligations under finance leases and hire purchase contracts
-
18,634

-
18,634



9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2023
2022
£
£


Within one year
21,148
36,614

Between 1-5 years
-
18,634

21,148
55,248

 
Page 7