Registered number
03577250
John Cooper Building Services Limited
Report and Unaudited Accounts
30 June 2024
Collins
Chartered Accountants
West Midlands
John Cooper Building Services Limited
Registered number: 03577250
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £ £ £
Fixed assets
Tangible assets 3 - 3,448
Current assets
Debtors 4 - 1,994
Cash at bank and in hand 771 203
771 2,197
Creditors: amounts falling due within one year 5 (5,080) (13,080)
Net current liabilities (4,309) (10,883)
Net liabilities (4,309) (7,435)
Capital and reserves
Called up share capital 2 2
Profit and loss account (4,311) (7,437)
Shareholders' funds (4,309) (7,435)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Cooper
Director
Approved by the board on 11 November 2024
John Cooper Building Services Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 ( as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added tax. Turnover comprises revenue earned from the rendering of services and is recognised when the work is performed.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles 25% reducing balance
Plant and machinery 15% reducing balance
Office equipment 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are also recognised at transaction price including any transaction costs.
Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are also recognised at transaction price net of any transaction costs.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Office Equipment Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 July 2023 2,165 1,833 19,640 23,638
Disposals (2,165) (1,833) (19,640) (23,638)
At 30 June 2024 - - - -
Depreciation
At 1 July 2023 2,164 1,832 16,194 20,190
Charge for the year 1 1 - 2
On disposals (2,165) (1,833) (16,194) (20,192)
At 30 June 2024 - - - -
Net book value
At 30 June 2024 - - - -
At 30 June 2023 1 1 3,446 3,448
4 Debtors 2024 2023
£ £
Trade debtors - 1,764
VAT Recoverable - 90
Other debtors - 140
- 1,994
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other taxes and social security costs 1,600 -
Directors loans 1,480 11,080
Accruals and deferred income 2,000 2,000
5,080 13,080
6 Controlling party
The company is under the control of J Cooper.
7 Other information
John Cooper Building Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
Haseley Mill
Haseley, Hatton
Warwick
CV35 7LS
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