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REGISTERED NUMBER: 04924946 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

FOR

J CHURCHILL CONSTRUCTION LIMITED

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J CHURCHILL CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2024







DIRECTORS: J A Churchill
L J J Churchill





SECRETARY: Mrs T A Churchill





REGISTERED OFFICE: Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA





REGISTERED NUMBER: 04924946 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

BALANCE SHEET
5 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 15,665 31,348
15,665 31,348

CURRENT ASSETS
Debtors 6 310,705 345,369
Cash at bank 319,404 161,440
630,109 506,809
CREDITORS
Amounts falling due within one year 7 209,891 205,169
NET CURRENT ASSETS 420,218 301,640
TOTAL ASSETS LESS CURRENT
LIABILITIES

435,883

332,988

PROVISIONS FOR LIABILITIES 3,917 7,837
NET ASSETS 431,966 325,151

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 431,965 325,150
SHAREHOLDERS' FUNDS 431,966 325,151

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

BALANCE SHEET - continued
5 APRIL 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 November 2024 and were signed on its behalf by:





J A Churchill - Director


J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

1. STATUTORY INFORMATION

J Churchill 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Accounting convention
These financial statements have been prepared in accordance with the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and services, excluding VAT. Turnover also includes amounts invoiced post the year end in so far as those invoices relate to work done before the year end and includes the appropriate amount of retentions relevant to work done at the Balance Sheet date.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five years.

Goodwill was fully amortised in 2009

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 reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

2. ACCOUNTING POLICIES - continued
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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
The director has considered the risks and issues concerning the company and it's activities and no material uncertainties that may cast significant doubt about the company's ability of the company to continue as a going concern have been identified by the directors.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 6 April 2023
and 5 April 2024 30,000
AMORTISATION
At 6 April 2023
and 5 April 2024 30,000
NET BOOK VALUE
At 5 April 2024 -
At 5 April 2023 -

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 6 April 2023 3,977 589 95,395 99,961
Disposals - - (31,332 ) (31,332 )
At 5 April 2024 3,977 589 64,063 68,629
DEPRECIATION
At 6 April 2023 2,873 535 65,205 68,613
Charge for year 276 11 4,931 5,218
Eliminated on disposal - - (20,867 ) (20,867 )
At 5 April 2024 3,149 546 49,269 52,964
NET BOOK VALUE
At 5 April 2024 828 43 14,794 15,665
At 5 April 2023 1,104 54 30,190 31,348

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,861 11,399
Other debtors - 500
Intercompany balance 234,662 233,962
VAT 2,736 2,189
Prepayments and accrued income 56,446 97,319
310,705 345,369

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 14,195 15,172
Corporation Tax 52,211 14,279
Social security and other taxes 9,208 5,990
Directors' current accounts 134,277 169,728
209,891 205,169

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 April 2024 and 5 April 2023:

2024 2023
£    £   
J A Churchill
Balance outstanding at start of year (169,728 ) (148,442 )
Amounts advanced 86,218 37,895
Amounts repaid (50,767 ) (59,181 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (134,277 ) (169,728 )

No interest is being charged on the loan and there are no set repayment terms.