PTP Accounts Production v24.3.0.553 11215122 director 1.2.23 31.1.24 31.1.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh112151222023-01-31112151222024-01-31112151222023-02-012024-01-31112151222022-01-31112151222022-02-012023-01-31112151222023-01-3111215122ns15:EnglandWales2023-02-012024-01-3111215122ns14:PoundSterling2023-02-012024-01-3111215122ns10:Director12023-02-012024-01-3111215122ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3111215122ns10:SmallEntities2023-02-012024-01-3111215122ns10:AuditExemptWithAccountantsReport2023-02-012024-01-3111215122ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3111215122ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3111215122ns10:FullAccounts2023-02-012024-01-311121512212023-02-012024-01-3111215122ns10:RegisteredOffice2023-02-012024-01-3111215122ns5:CurrentFinancialInstruments2024-01-3111215122ns5:CurrentFinancialInstruments2023-01-3111215122ns5:Non-currentFinancialInstruments2024-01-3111215122ns5:Non-currentFinancialInstruments2023-01-3111215122ns5:ShareCapital2024-01-3111215122ns5:ShareCapital2023-01-3111215122ns5:RetainedEarningsAccumulatedLosses2024-01-3111215122ns5:RetainedEarningsAccumulatedLosses2023-01-3111215122ns5:NetGoodwill2023-02-012024-01-3111215122ns5:PlantMachinery2023-02-012024-01-3111215122ns5:ComputerEquipment2023-02-012024-01-3111215122ns5:NetGoodwill2023-01-3111215122ns5:NetGoodwill2024-01-3111215122ns5:NetGoodwill2023-01-3111215122ns5:PlantMachinery2023-01-3111215122ns5:FurnitureFittings2023-01-3111215122ns5:ComputerEquipment2023-01-3111215122ns5:FurnitureFittings2023-02-012024-01-3111215122ns5:PlantMachinery2024-01-3111215122ns5:FurnitureFittings2024-01-3111215122ns5:ComputerEquipment2024-01-3111215122ns5:PlantMachinery2023-01-3111215122ns5:FurnitureFittings2023-01-3111215122ns5:ComputerEquipment2023-01-3111215122ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-3111215122ns5:WithinOneYearns5:CurrentFinancialInstruments2023-01-31
REGISTERED NUMBER: 11215122 (England and Wales)















Financial Statements for the Year Ended 31 January 2024

for

J.E.L Civil Engineering Ltd

J.E.L Civil Engineering Ltd (Registered number: 11215122)






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




Page

Company Information 1

Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


J.E.L Civil Engineering Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Mr L Barratt





REGISTERED OFFICE: Hillgate Place
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH





REGISTERED NUMBER: 11215122 (England and Wales)





ACCOUNTANTS: HLP Ltd
Accounting and Tax Solutions
Hillgate Place
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH

Accountants' Report to the Director
on the Unaudited Financial Statements of
J.E.L Civil Engineering Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J.E.L Civil Engineering Ltd for the period ended 31 January 2024 which comprises the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of J.E.L Civil Engineering Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J.E.L Civil Engineering Ltd and state those matters that we have agreed to state to the Board of Directors of J.E.L Civil Engineering Ltd, as a body, and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J.E.L Civil Engineering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position of profit or loss of J.E.L Civil Engineering Ltd. You consider that J.E.L Civil Engineering Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of J.E.L Civil Engineering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given us and we do not, therefore, express any opinion on the statutory financial statements.






HLP Ltd
Accounting and Tax Solutions
Hillgate Place
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH


25 October 2024

J.E.L Civil Engineering Ltd (Registered number: 11215122)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,264 4,077
4,264 4,077

CURRENT ASSETS
Debtors 6 20,023 16,988
Cash at bank and in hand 10,377 8,341
30,400 25,329
CREDITORS
Amounts falling due within one year 7 22,695 17,506
NET CURRENT ASSETS 7,705 7,823
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,969

11,900

CREDITORS
Amounts falling due after more than one
year

8

5,976

8,982
NET ASSETS 5,993 2,918

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,893 2,818
5,993 2,918

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.

J.E.L Civil Engineering Ltd (Registered number: 11215122)

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 Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 October 2024 and were signed by:





Mr L Barratt - Director


J.E.L Civil Engineering Ltd (Registered number: 11215122)

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

1. STATUTORY INFORMATION

J.E.L Civil Engineering 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of four years.

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
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

J.E.L Civil Engineering Ltd (Registered number: 11215122)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 11,500
AMORTISATION
At 1 February 2023
and 31 January 2024 11,500
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2023 1,078 - 6,255 7,333
Additions 813 661 218 1,692
At 31 January 2024 1,891 661 6,473 9,025
DEPRECIATION
At 1 February 2023 421 - 2,835 3,256
Charge for year 194 164 1,147 1,505
At 31 January 2024 615 164 3,982 4,761
NET BOOK VALUE
At 31 January 2024 1,276 497 2,491 4,264
At 31 January 2023 657 - 3,420 4,077

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 868 2,197
Other debtors 19,155 14,791
20,023 16,988

J.E.L Civil Engineering Ltd (Registered number: 11215122)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,006 2,930
Trade creditors 331 132
Taxation and social security 18,664 13,645
Other creditors 694 799
22,695 17,506

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 5,976 8,982