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Company Registration No. 09287226 (England and Wales)
J C Surfacing Ltd Unaudited accounts for the year ended 31 December 2023
J C Surfacing Ltd Unaudited accounts Contents
Page
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J C Surfacing Ltd Company Information for the year ended 31 December 2023
Directors
Mr Timothy Cooke Mr John Cooke Mrs Ann Cooke Mrs Tiffany Cooke
Secretary
Mrs Ann Cooke
Company Number
09287226 (England and Wales)
Registered Office
Unit 12, Balderton Business Park Hawton Lane Balderton, Newark Nottinghamshire NG24 3GL England
Accountants
Tax Accounting & Business Solutions Limited 9 Sumner Street Leyland Lancashire PR25 2LD
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J C Surfacing Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
137,388 
193,386 
Current assets
Debtors
1,069,079 
1,127,782 
Cash at bank and in hand
817,205 
644,144 
1,886,284 
1,771,926 
Creditors: amounts falling due within one year
(482,239)
(389,290)
Net current assets
1,404,045 
1,382,636 
Total assets less current liabilities
1,541,433 
1,576,022 
Creditors: amounts falling due after more than one year
(26,871)
(25,336)
Provisions for liabilities
Deferred tax
(32,197)
(32,197)
Net assets
1,482,365 
1,518,489 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
1,481,365 
1,517,489 
Shareholders' funds
1,482,365 
1,518,489 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 May 2024 and were signed on its behalf by
Mr John Cooke Director Company Registration No. 09287226
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J C Surfacing Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
J C Surfacing Ltd is a private company, limited by shares, registered in England and Wales, registration number 09287226. The registered office is Unit 12, Balderton Business Park, Hawton Lane, Balderton, Newark, Nottinghamshire, NG24 3GL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
15% straight line
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Pensions
For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the defined obligation at that date. The defined benefit obligation is calculated on an annual basis by independent Actuaries. Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income Current and past service costs, along with settlements or curtailments, are charged to the Income Statement, Interest on pension pan liabilities is recognised within finance expense.
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J C Surfacing Ltd Notes to the Accounts for the year ended 31 December 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
13,500 
At 31 December 2023
13,500 
Amortisation
At 1 January 2023
13,500 
At 31 December 2023
13,500 
Net book value
At 31 December 2023
- 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
52,500 
595,421 
28,226 
12,825 
688,972 
Additions
- 
97,925 
- 
- 
97,925 
Disposals
- 
- 
(11,163)
- 
(11,163)
At 31 December 2023
52,500 
693,346 
17,063 
12,825 
775,734 
Depreciation
At 1 January 2023
- 
488,623 
6,359 
604 
495,586 
Charge for the year
- 
138,669 
2,559 
3,206 
144,434 
On disposals
- 
- 
(1,674)
- 
(1,674)
At 31 December 2023
- 
627,292 
7,244 
3,810 
638,346 
Net book value
At 31 December 2023
52,500 
66,054 
9,819 
9,015 
137,388 
At 31 December 2022
52,500 
106,798 
21,867 
12,221 
193,386 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
123,928 
97,325 
Amounts due from group undertakings etc.
888,479 
980,789 
Other debtors
56,672 
49,668 
1,069,079 
1,127,782 
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J C Surfacing Ltd Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
10,000 
VAT
(15,493)
- 
Trade creditors
260,193 
166,318 
Taxes and social security
232,639 
105,207 
Other creditors
- 
27,015 
Accruals
4,900 
80,750 
482,239 
389,290 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
26,871 
25,336 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mrs Ann Cooke
Interest free and repayable on demand
(1)
- 
- 
(1)
(1)
- 
- 
(1)
The directors' loan accounts were repaid within nine months of the company's year end
10
Controlling party
The company is a wholly owned subsidiary of Denmar Property Developments Limited, company registration number 09286728, whose registered office is situated at Unit 12, Balderton Business Park, Hawton Lane, New Balderton, Newark, NG24 3GL
11
Average number of employees
During the year the average number of employees was 9 (2022: 9).
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