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REGISTERED NUMBER: 03307050 (England and Wales)















J S D CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024






J S D CONSTRUCTION LIMITED (REGISTERED NUMBER: 03307050)






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


J S D CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: Mr J F O'Connell





REGISTERED OFFICE: Unit 1 The Chapel
Millmoor Road
Meltham
Holmfirth
West Yorkshire
HD9 5JU





REGISTERED NUMBER: 03307050 (England and Wales)





ACCOUNTANTS: HAIGH HUDSON
Chartered Certified Accountants
New Connexion House
2 Marsh Lane
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8AE

J S D CONSTRUCTION LIMITED (REGISTERED NUMBER: 03307050)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,887 21,982

CURRENT ASSETS
Stocks 36,305 27,711
Debtors 5 58,436 123,465
Cash at bank and in hand 116,763 107,050
211,504 258,226
CREDITORS
Amounts falling due within one year 6 63,288 115,433
NET CURRENT ASSETS 148,216 142,793
TOTAL ASSETS LESS CURRENT
LIABILITIES

169,103

164,775

CREDITORS
Amounts falling due after more than one
year

7

(13,888

)

(24,059

)

PROVISIONS FOR LIABILITIES (3,968 ) (4,176 )
NET ASSETS 151,247 136,540

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 151,147 136,440
SHAREHOLDERS' FUNDS 151,247 136,540

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 S D CONSTRUCTION LIMITED (REGISTERED NUMBER: 03307050)

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 11 October 2024 and were signed by:





Mr J F O'Connell - Director


J S D CONSTRUCTION LIMITED (REGISTERED NUMBER: 03307050)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

J S D 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 - 25% on cost
Motor Vehicles - 25% on cost

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 S D CONSTRUCTION LIMITED (REGISTERED NUMBER: 03307050)

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 6 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
Machinery Vehicles Totals
£    £    £   
COST
At 1 February 2023 13,625 68,077 81,702
Additions 5,062 2,800 7,862
Disposals (2,452 ) (6,000 ) (8,452 )
At 31 January 2024 16,235 64,877 81,112
DEPRECIATION
At 1 February 2023 9,809 49,911 59,720
Charge for year 2,655 6,302 8,957
Eliminated on disposal (2,452 ) (6,000 ) (8,452 )
At 31 January 2024 10,012 50,213 60,225
NET BOOK VALUE
At 31 January 2024 6,223 14,664 20,887
At 31 January 2023 3,816 18,166 21,982

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade Debtors 50,007 115,307
Prepayments and accrued income 8,429 8,158
58,436 123,465

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,142 10,000
Trade Creditors 33,260 77,531
Corporation Tax 3,658 10,120
Social Security and Other Taxes 2,933 4,616
VAT 9,138 7,450
Other Creditors 1,415 3,656
Accrued Expenses 2,742 2,060
63,288 115,433

J S D CONSTRUCTION LIMITED (REGISTERED NUMBER: 03307050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank Loans - 1-2 Years 10,398 10,000
Bank Loans - 2-5 Years 3,490 14,059
13,888 24,059