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REGISTERED NUMBER: 10267046 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

PJ CARTER CONSTRUCTION LIMITED

PJ CARTER CONSTRUCTION LIMITED (REGISTERED NUMBER: 10267046)






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


PJ CARTER CONSTRUCTION LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTOR: R Smith





REGISTERED OFFICE: c/o Hillier Hopkins LLP
First Floor, Radius House
51 Clarendon Road
Watford
Hertfordshire
WD17 1HP





REGISTERED NUMBER: 10267046 (England and Wales)





ACCOUNTANTS: Hillier Hopkins Accountants Limited
Trading as Colin Gray & Co
Radius House
51 Clarendon Road
Watford
Hertfordshire
WD17 1HP

PJ CARTER CONSTRUCTION LIMITED (REGISTERED NUMBER: 10267046)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 84,544 101,055

CURRENT ASSETS
Debtors 5 484,427 995,000
Cash at bank and in hand 740,921 28,816
1,225,348 1,023,816
CREDITORS
Amounts falling due within one year 6 1,193,501 989,499
NET CURRENT ASSETS 31,847 34,317
TOTAL ASSETS LESS CURRENT
LIABILITIES

116,391

135,372

CREDITORS
Amounts falling due after more than one
year

7

42,007

57,345
NET ASSETS 74,384 78,027

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 74,284 77,927
74,384 78,027

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 director acknowledges his 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.

PJ CARTER CONSTRUCTION LIMITED (REGISTERED NUMBER: 10267046)

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 director and authorised for issue on 3 October 2024 and were signed by:





R Smith - Director


PJ CARTER CONSTRUCTION LIMITED (REGISTERED NUMBER: 10267046)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

PJ Carter Construction 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 etc - 25% on reducing balance and 15% on cost

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 2 (2022 - 2 ) .

PJ CARTER CONSTRUCTION LIMITED (REGISTERED NUMBER: 10267046)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 124,308
Additions 2,619
At 31 December 2023 126,927
DEPRECIATION
At 1 January 2023 23,253
Charge for year 19,130
At 31 December 2023 42,383
NET BOOK VALUE
At 31 December 2023 84,544
At 31 December 2022 101,055

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 216,901 763,994
Other debtors 267,526 231,006
484,427 995,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 15,337 15,337
Trade creditors 380,220 663,870
Taxation and social security 337,911 240,233
Other creditors 460,033 70,059
1,193,501 989,499

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 42,007 57,345

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 57,344 72,682