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REGISTERED NUMBER: 12762677 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 January 2024

for

J & E UTILITY SERVICES LIMITED

J & E UTILITY SERVICES LIMITED (REGISTERED NUMBER: 12762677)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

J & E UTILITY SERVICES LIMITED

Company Information
for the Year Ended 31 January 2024







DIRECTOR: J A Clarke





REGISTERED OFFICE: Bednall Head Farm
Cannock Road
Bednall
Stafford
Staffordshire
ST17 0SG





REGISTERED NUMBER: 12762677 (England and Wales)





ACCOUNTANTS: CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW

J & E UTILITY SERVICES LIMITED (REGISTERED NUMBER: 12762677)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 167,791 192,298

CURRENT ASSETS
Stocks 36,250 27,553
Debtors 5 155,157 145,660
Cash at bank 151,244 91,344
342,651 264,557
CREDITORS
Amounts falling due within one year 6 103,570 70,735
NET CURRENT ASSETS 239,081 193,822
TOTAL ASSETS LESS CURRENT
LIABILITIES

406,872

386,120

CREDITORS
Amounts falling due after more than one year 7 (199,459 ) (277,381 )

PROVISIONS FOR LIABILITIES (40,152 ) (33,052 )
NET ASSETS 167,261 75,687

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 167,161 75,587
SHAREHOLDERS' FUNDS 167,261 75,687

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.

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 25 October 2024 and were signed by:





J A Clarke - Director


J & E UTILITY SERVICES LIMITED (REGISTERED NUMBER: 12762677)

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


1. STATUTORY INFORMATION

J & E Utility 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.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts for reported assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

J & E UTILITY SERVICES LIMITED (REGISTERED NUMBER: 12762677)

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


2. ACCOUNTING POLICIES - continued

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 5 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 29,606 - 175,000 - 204,606
Additions 20,538 1,962 - 8,921 31,421
At 31 January 2024 50,144 1,962 175,000 8,921 236,027
DEPRECIATION
At 1 February 2023 7,513 - 4,795 - 12,308
Charge for year 10,657 490 42,551 2,230 55,928
At 31 January 2024 18,170 490 47,346 2,230 68,236
NET BOOK VALUE
At 31 January 2024 31,974 1,472 127,654 6,691 167,791
At 31 January 2023 22,093 - 170,205 - 192,298

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 February 2023
and 31 January 2024 175,000
DEPRECIATION
At 1 February 2023 4,795
Charge for year 42,551
At 31 January 2024 47,346
NET BOOK VALUE
At 31 January 2024 127,654
At 31 January 2023 170,205

5. DEBTORS
31.1.24 31.1.23
£    £   
Amounts falling due within one year:
Trade debtors 155,157 113,234
Other debtors - 31,826
155,157 145,060

J & E UTILITY SERVICES LIMITED (REGISTERED NUMBER: 12762677)

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


5. DEBTORS - continued
31.1.24 31.1.23
£    £   
Amounts falling due after more than one year:
Other debtors - 600

Aggregate amounts 155,157 145,660

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 43,430 40,195
Trade creditors 23,551 27,908
Taxation and social security 33,439 (368 )
Other creditors 3,150 3,000
103,570 70,735

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 86,843 130,272
Amounts owed to group undertakings 112,616 147,109
199,459 277,381

8. RELATED PARTY DISCLOSURES

At the balance sheet date, J & E Utility Services Ltd owed the parent company J & E Holdings Limited £112,616 (2023 - £147,109).

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J A Clarke.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
J & E Utility Services Limited


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 Utility Services Limited for the year ended 31 January 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of J & E Utility Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J & E Utility Services Limited and state those matters that we have agreed to state to the director of J & E Utility Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & E Utility Services Limited and its director for our work or for this report.

It is your duty to ensure that J & E Utility Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J & E Utility Services Limited. You consider that J & E Utility Services Limited is exempt from the statutory audit requirement for the year.

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






CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW


25 October 2024