IRIS Accounts Production v24.1.4.33 08978502 Board of Directors Board of Directors Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh089785022022-12-31089785022023-12-31089785022023-01-012023-12-31089785022021-12-31089785022022-01-012022-12-31089785022022-12-3108978502ns15:EnglandWales2023-01-012023-12-3108978502ns14:PoundSterling2023-01-012023-12-3108978502ns10:Director12023-01-012023-12-3108978502ns10:Director22023-01-012023-12-3108978502ns10:Director32023-01-012023-12-3108978502ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3108978502ns10:SmallEntities2023-01-012023-12-3108978502ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3108978502ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3108978502ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3108978502ns10:FullAccounts2023-01-012023-12-3108978502ns10:RegisteredOffice2023-01-012023-12-3108978502ns5:CurrentFinancialInstruments2023-12-3108978502ns5:CurrentFinancialInstruments2022-12-3108978502ns5:Non-currentFinancialInstruments2023-12-3108978502ns5:Non-currentFinancialInstruments2022-12-3108978502ns5:ShareCapital2023-12-3108978502ns5:ShareCapital2022-12-3108978502ns5:RetainedEarningsAccumulatedLosses2023-12-3108978502ns5:RetainedEarningsAccumulatedLosses2022-12-3108978502ns5:LeaseholdImprovements2023-01-012023-12-3108978502ns5:PlantMachinery2023-01-012023-12-3108978502ns5:MotorVehicles2023-01-012023-12-3108978502ns5:ComputerEquipment2023-01-012023-12-3108978502ns5:LeaseholdImprovements2022-12-3108978502ns5:PlantMachinery2022-12-3108978502ns5:MotorVehicles2022-12-3108978502ns5:ComputerEquipment2022-12-3108978502ns5:LeaseholdImprovements2023-12-3108978502ns5:PlantMachinery2023-12-3108978502ns5:MotorVehicles2023-12-3108978502ns5:ComputerEquipment2023-12-3108978502ns5:LeaseholdImprovements2022-12-3108978502ns5:PlantMachinery2022-12-3108978502ns5:MotorVehicles2022-12-3108978502ns5:ComputerEquipment2022-12-3108978502ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-3108978502ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-012023-12-3108978502ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-12-3108978502ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-3108978502ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3108978502ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31089785021ns10:Director12022-12-31089785021ns10:Director12021-12-31089785021ns10:Director12023-01-012023-12-31089785021ns10:Director12022-01-012022-12-31089785021ns10:Director12023-12-31089785021ns10:Director12022-12-3108978502ns10:Director222022-12-3108978502ns10:Director222021-12-3108978502ns10:Director222023-01-012023-12-3108978502ns10:Director222022-01-012022-12-3108978502ns10:Director222023-12-3108978502ns10:Director222022-12-3108978502ns10:Director332022-12-3108978502ns10:Director332021-12-3108978502ns10:Director332023-01-012023-12-3108978502ns10:Director332022-01-012022-12-3108978502ns10:Director332023-12-3108978502ns10:Director332022-12-31
REGISTERED NUMBER: 08978502 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

JCD CLEANING & SUPPORT SERVICES LTD

JCD CLEANING & SUPPORT SERVICES LTD (REGISTERED NUMBER: 08978502)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JCD CLEANING & SUPPORT SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: J D Guilfoyle
D P Guilfoyle
C K Guilfoyle





REGISTERED OFFICE: Unit 11
Glenmore Business Park
Castle Road
Sittingbourne
Kent
ME10 3FX





REGISTERED NUMBER: 08978502 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

JCD CLEANING & SUPPORT SERVICES LTD (REGISTERED NUMBER: 08978502)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 81,142 98,506

CURRENT ASSETS
Debtors 5 377,825 251,307
Cash at bank 1,786 10,655
379,611 261,962
CREDITORS
Amounts falling due within one year 6 357,471 276,586
NET CURRENT ASSETS/(LIABILITIES) 22,140 (14,624 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,282

83,882

CREDITORS
Amounts falling due after more than one
year

7

47,176

83,784
NET ASSETS 56,106 98

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 56,103 95
SHAREHOLDERS' FUNDS 56,106 98

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

JCD CLEANING & SUPPORT SERVICES LTD (REGISTERED NUMBER: 08978502)

BALANCE SHEET - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 6 August 2024 and were signed on its behalf by:




C K Guilfoyle - Director D P Guilfoyle - Director




J D Guilfoyle - Director


JCD CLEANING & SUPPORT SERVICES LTD (REGISTERED NUMBER: 08978502)

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

1. STATUTORY INFORMATION

Jcd Cleaning & Support Services 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.

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.
Improvements to property - 20% on cost
Plant and machinery - 20% on cost
Motor vehicles - 15% on reducing balance
Computer equipment - 25% on reducing balance

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.

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 63 (2022 - 63 ) .

JCD CLEANING & SUPPORT SERVICES LTD (REGISTERED NUMBER: 08978502)

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

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 7,000 148,436 32,818 6,123 194,377
Additions - 3,360 - - 3,360
At 31 December 2023 7,000 151,796 32,818 6,123 197,737
DEPRECIATION
At 1 January 2023 - 74,103 16,819 4,949 95,871
Charge for year - 18,031 2,400 293 20,724
At 31 December 2023 - 92,134 19,219 5,242 116,595
NET BOOK VALUE
At 31 December 2023 7,000 59,662 13,599 881 81,142
At 31 December 2022 7,000 74,333 15,999 1,174 98,506

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 January 2023
and 31 December 2023 110,000
DEPRECIATION
At 1 January 2023 48,125
Charge for year 15,469
At 31 December 2023 63,594
NET BOOK VALUE
At 31 December 2023 46,406
At 31 December 2022 61,875

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 167,618 97,304
Other debtors 210,207 154,003
377,825 251,307

JCD CLEANING & SUPPORT SERVICES LTD (REGISTERED NUMBER: 08978502)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 10,648 10,648
Hire purchase contracts 20,899 20,899
Trade creditors 2,139 1,406
Amounts owed to associates 110,402 52,555
Taxation and social security 153,028 126,165
Other creditors 60,355 64,913
357,471 276,586

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans 14,295 24,186
Hire purchase contracts 32,881 59,598
47,176 83,784

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31/12/23 31/12/22
£    £   
C K Guilfoyle
Balance outstanding at start of year 56,466 -
Amounts advanced - 56,466
Amounts repaid (56,466 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 56,466

D P Guilfoyle
Balance outstanding at start of year 36,876 -
Amounts advanced 58,510 36,876
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 95,386 36,876

J D Guilfoyle
Balance outstanding at start of year 60,660 -
Amounts advanced 54,159 60,660
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 114,819 60,660

9. RELATED PARTY DISCLOSURES

An amount of £210,133 (2022 : £170,003) is owed by the directors at the year end.