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JD External Building Services Limited

Unaudited Financial Statements for the Year Ended 31 January 2024






JD External Building Services Limited (Registered number: 08892202)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JD External Building Services Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: J A Dodd





REGISTERED OFFICE: 48 - 52 Penny Lane
Mossley Hill
Liverpool
Merseyside
L18 1DG





REGISTERED NUMBER: 08892202 (England and Wales)





ACCOUNTANTS: Matthews Sutton & Co Ltd
Chartered Certified Accountants
48 - 52 Penny Lane
Mossley Hill
Liverpool
Merseyside
L18 1DG

JD External Building Services Limited (Registered number: 08892202)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,188 137,308

CURRENT ASSETS
Stocks 21,500 18,000
Debtors 5 224,612 199,952
Cash at bank and in hand 585,599 520,419
831,711 738,371
CREDITORS
Amounts falling due within one year 6 295,233 287,592
NET CURRENT ASSETS 536,478 450,779
TOTAL ASSETS LESS CURRENT
LIABILITIES

599,666

588,087

CREDITORS
Amounts falling due after more than one
year

7

(112,016

)

(151,273

)

PROVISIONS FOR LIABILITIES (78 ) -
NET ASSETS 487,572 436,814

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 487,472 436,714
487,572 436,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

JD External Building Services Limited (Registered number: 08892202)

Balance Sheet - continued
31 January 2024


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 9 October 2024 and were signed by:





J A Dodd - Director


JD External Building Services Limited (Registered number: 08892202)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

JD External Building Services 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% 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.

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.

JD External Building Services Limited (Registered number: 08892202)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 239,861
Additions 41,495
Disposals (142,788 )
At 31 January 2024 138,568
DEPRECIATION
At 1 February 2023 102,553
Charge for year 19,923
Eliminated on disposal (47,096 )
At 31 January 2024 75,380
NET BOOK VALUE
At 31 January 2024 63,188
At 31 January 2023 137,308

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 February 2023 201,428
Additions 41,495
Disposals (125,248 )
Transfer to ownership (27,290 )
At 31 January 2024 90,385
DEPRECIATION
At 1 February 2023 73,438
Charge for year 17,677
Eliminated on disposal (35,106 )
Transfer to ownership (18,655 )
At 31 January 2024 37,354
NET BOOK VALUE
At 31 January 2024 53,031
At 31 January 2023 127,990

JD External Building Services Limited (Registered number: 08892202)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other debtors 224,612 199,952

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 11,240 15,063
Hire purchase contracts 31,282 24,489
Trade creditors 35,562 76,552
Taxation and social security 103,641 89,517
Other creditors 113,508 81,971
295,233 287,592

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 30,093 36,250
Hire purchase contracts 81,923 115,023
112,016 151,273

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 7,870 16,250