Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 20 December 2021 false 1 January 2023 31 December 2023 31 December 2023 SC718031 Mr Jason Boyle Mr Jonathan Leslie false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC718031 2022-12-31 SC718031 2023-12-31 SC718031 2023-01-01 2023-12-31 SC718031 frs-core:CurrentFinancialInstruments 2023-12-31 SC718031 frs-core:Non-currentFinancialInstruments 2023-12-31 SC718031 frs-core:BetweenOneFiveYears 2023-12-31 SC718031 frs-core:MotorVehicles 2023-12-31 SC718031 frs-core:MotorVehicles 2023-01-01 2023-12-31 SC718031 frs-core:MotorVehicles 2022-12-31 SC718031 frs-core:PlantMachinery 2023-12-31 SC718031 frs-core:PlantMachinery 2023-01-01 2023-12-31 SC718031 frs-core:PlantMachinery 2022-12-31 SC718031 frs-core:WithinOneYear 2023-12-31 SC718031 frs-core:ShareCapital 2023-12-31 SC718031 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC718031 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC718031 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC718031 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC718031 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC718031 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC718031 1 2023-01-01 2023-12-31 SC718031 frs-bus:Director1 2023-01-01 2023-12-31 SC718031 frs-bus:Director2 2023-01-01 2023-12-31 SC718031 frs-countries:Scotland 2023-01-01 2023-12-31 SC718031 2021-12-19 SC718031 2022-12-31 SC718031 2021-12-20 2022-12-31 SC718031 frs-core:CurrentFinancialInstruments 2022-12-31 SC718031 frs-core:Non-currentFinancialInstruments 2022-12-31 SC718031 frs-core:BetweenOneFiveYears 2022-12-31 SC718031 frs-core:WithinOneYear 2022-12-31 SC718031 frs-core:ShareCapital 2022-12-31 SC718031 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: SC718031
JJ Plumbing Contractors Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC718031
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,727 17,398
28,727 17,398
CURRENT ASSETS
Stocks 5 3,000 -
Debtors 6 78,600 26,804
Cash at bank and in hand 34,677 53,876
116,277 80,680
Creditors: Amounts Falling Due Within One Year 7 (117,255 ) (63,724 )
NET CURRENT ASSETS (LIABILITIES) (978 ) 16,956
TOTAL ASSETS LESS CURRENT LIABILITIES 27,749 34,354
Creditors: Amounts Falling Due After More Than One Year 8 (22,016 ) (12,747 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,458 ) -
NET ASSETS 275 21,607
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 175 21,507
SHAREHOLDERS' FUNDS 275 21,607
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Boyle
Director
Mr Jonathan Leslie
Director
24/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JJ Plumbing Contractors Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC718031 . The registered office is Rauds, 2 Anderson Place, Edinburgh, Scotland, EH6 5NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 2)
- 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 - 17,998 17,998
Additions 511 17,999 18,510
As at 31 December 2023 511 35,997 36,508
Depreciation
As at 1 January 2023 - 600 600
Provided during the period 102 7,079 7,181
As at 31 December 2023 102 7,679 7,781
Net Book Value
As at 31 December 2023 409 28,318 28,727
As at 1 January 2023 - 17,398 17,398
5. Stocks
31 December 2023 31 December 2022
£ £
Stock 3,000 -
6. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors 46,328 -
Other debtors 32,272 26,804
78,600 26,804
7. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Net obligations under finance lease and hire purchase contracts 7,129 4,265
Trade creditors 61,338 25,060
Bank loans and overdrafts - 907
Other creditors 48,788 22,378
Taxation and social security - 11,114
117,255 63,724
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 December 2022
£ £
Net obligations under finance lease and hire purchase contracts 22,016 12,747
22,016 12,747
9. Obligations Under Finance Leases and Hire Purchase
31 December 2023 31 December 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,129 4,265
Later than one year and not later than five years 22,016 12,747
29,145 17,012
29,145 17,012
10. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
12. Controlling Party
The company's ultimate controlling parties are Mr Jonathan Mccran Leslie and Mr Jason Peter Boyle by virtue of their equal ownership of 100% of the issued share capital in the company.
Page 5