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REGISTERED NUMBER: 01963685 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 December 2023

for

J. Crozier (Builder) Limited

J. Crozier (Builder) Limited (Registered number: 01963685)






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


J. Crozier (Builder) Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: I Crozier
Mrs J Crozier
M Crozier





SECRETARY: Mrs J Crozier





REGISTERED OFFICE: Unit 6, Peartree Works
Bath Road
Langford
Bristol
BS40 5DJ





REGISTERED NUMBER: 01963685 (England and Wales)





ACCOUNTANTS: Underwood Lamb Professional Services Ltd
Ground Floor, The Old Barn
Lady Farm
Chelwood
Bristol
BS39 4NN

J. Crozier (Builder) Limited (Registered number: 01963685)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,397 31,192

CURRENT ASSETS
Stocks 435,000 377,000
Debtors 5 2,819 7,452
Cash at bank 2,917 51,182
440,736 435,634
CREDITORS
Amounts falling due within one year 6 799,871 747,512
NET CURRENT LIABILITIES (359,135 ) (311,878 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(335,738

)

(280,686

)

CREDITORS
Amounts falling due after more than one
year

7

7,996

11,994
NET LIABILITIES (343,734 ) (292,680 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (343,736 ) (292,682 )
SHAREHOLDERS' FUNDS (343,734 ) (292,680 )

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.

J. Crozier (Builder) Limited (Registered number: 01963685)

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 25 September 2024 and were signed on its behalf by:





I Crozier - Director


J. Crozier (Builder) Limited (Registered number: 01963685)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

J. Crozier (Builder) Limited 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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 4 (2022 - 5 ) .

J. Crozier (Builder) Limited (Registered number: 01963685)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 91,149 82,735 5,241 179,125
DEPRECIATION
At 1 January 2023 90,863 52,082 4,988 147,933
Charge for year 70 7,663 62 7,795
At 31 December 2023 90,933 59,745 5,050 155,728
NET BOOK VALUE
At 31 December 2023 216 22,990 191 23,397
At 31 December 2022 286 30,653 253 31,192

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 2,819 7,452

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 12,301 17,102
Hire purchase contracts 3,998 3,998
Trade creditors 27,407 63,482
Taxation and social security (3,148 ) (4,283 )
Other creditors 759,313 667,213
799,871 747,512

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 7,996 11,994

8. RELATED PARTY DISCLOSURES

As at 31 December 2023 there was a loan debt due to J Crozier Ltd in the sum of £753,163. The majority of this loan relates to building land purchased by J Crozier (Builder) Ltd financed by way of bank borrowings secured by J Crozier Ltd. Interest is due to J Crozier Ltd from J Crozier (Builder) Ltd equivalent to that charged on said bank borrowings. The amount of interest accrued to 31.12.23 was £85,765.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr I & Mrs J Crozier.