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Company Registration No. 6051025 (England and Wales)
James Developments & Groundworks Ltd Unaudited accounts for the year ended 31 January 2024
James Developments & Groundworks Ltd Unaudited accounts Contents
Page
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James Developments & Groundworks Ltd Company Information for the year ended 31 January 2024
Directors
W James S James Wayne James Stuart James
Company Number
6051025 (England and Wales)
Registered Office
The Lodge Allensbank Narberth Pembs SA67 8RF
Accountants
Ann Stephens & Co The Lodge Allensbank Narberth Pembs SA67 8RF
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James Developments & Groundworks Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
104,475 
123,230 
Current assets
Inventories
300,000 
157,500 
Debtors
67,136 
9,816 
Cash at bank and in hand
150,108 
386,781 
517,244 
554,097 
Creditors: amounts falling due within one year
(89,683)
(116,221)
Net current assets
427,561 
437,876 
Net assets
532,036 
561,106 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
267,500 
267,500 
Profit and loss account
264,534 
293,604 
Shareholders' funds
532,036 
561,106 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by
W James Director Company Registration No. 6051025
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James Developments & Groundworks Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
James Developments & Groundworks Ltd is a private company, limited by shares, registered in England and Wales, registration number 6051025. The registered office is The Lodge, Allensbank, Narberth, Pembs, SA67 8RF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2023
278,948 
23,951 
2,943 
3,073 
308,915 
Additions
5,468 
500 
350 
- 
6,318 
At 31 January 2024
284,416 
24,451 
3,293 
3,073 
315,233 
Depreciation
At 1 February 2023
171,203 
11,004 
1,261 
2,217 
185,685 
Charge for the year
21,913 
2,623 
537 
- 
25,073 
At 31 January 2024
193,116 
13,627 
1,798 
2,217 
210,758 
Net book value
At 31 January 2024
91,300 
10,824 
1,495 
856 
104,475 
At 31 January 2023
107,745 
12,947 
1,682 
856 
123,230 
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James Developments & Groundworks Ltd Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
3,211 
Trade debtors
54,017 
6,605 
Other debtors
13,119 
- 
67,136 
9,816 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
23,333 
33,333 
VAT
5,180 
- 
Taxes and social security
14,119 
33,362 
Other creditors
43,263 
45,961 
Loans from directors
1,688 
1,465 
Accruals
2,100 
2,100 
89,683 
116,221 
7
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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