Registered number
06937614
J.G.BRICKWORKS LTD
Filleted Accounts
31 August 2024
J.G.BRICKWORKS LTD
Registered number: 06937614
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 14,313 19,084
Current assets
Debtors 4 78,448 136,818
Cash at bank and in hand 22,343 10,226
100,791 147,044
Creditors: amounts falling due within one year 5 (47,852) (60,719)
Net current assets 52,939 86,325
Net assets 67,252 105,409
Capital and reserves
Called up share capital 1 1
Profit and loss account 67,251 105,408
Shareholder's funds 67,252 105,409
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 member has 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.
JOHN GAINES
Director
Approved by the board on 21 November 2024
J.G.BRICKWORKS LTD
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% written down value
Motor vehicles 25% written down value
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 September 2023 4,162 32,950 37,112
At 31 August 2024 4,162 32,950 37,112
Depreciation
At 1 September 2023 3,363 14,665 18,028
Charge for the year 200 4,571 4,771
At 31 August 2024 3,563 19,236 22,799
Net book value
At 31 August 2024 599 13,714 14,313
At 31 August 2023 799 18,285 19,084
4 Debtors 2024 2023
£ £
Trade debtors 75,000 122,087
Other debtors 3,448 14,731
78,448 136,818
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 379 40,040
Other creditors 47,473 20,679
47,852 60,719
Other creditors includes a loan from the director of £46,473 (2023: £19,679)
6 Other information
J.G.BRICKWORKS LTD is a private company limited by shares and incorporated in England. Its registered office is:
ROSE CROFT
THE VILLAGE
EWHURST
SURREY
GU6 7PB
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