Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31trueThe principal activity of the company continued to be that of demolition and site clearing contractors.44The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01falsefalsetrue 05006064 2023-04-01 2024-03-31 05006064 2022-04-01 2023-03-31 05006064 2024-03-31 05006064 2023-03-31 05006064 c:Director1 2023-04-01 2024-03-31 05006064 d:CurrentFinancialInstruments 2024-03-31 05006064 d:CurrentFinancialInstruments 2023-03-31 05006064 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05006064 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05006064 d:ShareCapital 2024-03-31 05006064 d:ShareCapital 2023-03-31 05006064 d:RetainedEarningsAccumulatedLosses 2024-03-31 05006064 d:RetainedEarningsAccumulatedLosses 2023-03-31 05006064 c:OrdinaryShareClass1 2023-04-01 2024-03-31 05006064 c:OrdinaryShareClass1 2024-03-31 05006064 c:FRS102 2023-04-01 2024-03-31 05006064 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05006064 c:FullAccounts 2023-04-01 2024-03-31 05006064 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05006064 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 05006064














GJG ENVIRONMENTAL LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
GJG ENVIRONMENTAL LIMITED
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 4


 
GJG ENVIRONMENTAL LIMITED
REGISTERED NUMBER:05006064

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
26
9

Cash at bank and in hand
 5 
5,968
12,490

  
5,994
12,499

Creditors: amounts falling due within one year
 6 
(65,939)
(68,160)

Net current liabilities
  
 
 
(59,945)
 
 
(55,661)

Total assets less current liabilities
  
(59,945)
(55,661)

Net liabilities
  
(59,945)
(55,661)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(60,045)
(55,761)

  
(59,945)
(55,661)


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A P Kane
Director

Date: 3 December 2024

The notes on pages 2 to 4 form part of these financial statements.

1

 
GJG ENVIRONMENTAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

GJG Environmental Limited is a private company, limited by shares, registered in England and Wales, registration number 05006064.

The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE and the trading address is Construction House, Porters Wood, Valley Road Industrial Estate, St. Albans, Herts, AL3 6NW.

The principal activity of the company continued to be that of demolition and site clearing contractors.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Going concern

Shareholder funds amounted to a net deficit of £59,945 (2023 - £55,661). The directors have considered the implications of the Insolvency Act 1986 and regard the balance sheet position as temporary only. The directors have ensured that adequate funding will be available throughout the year to meet the company's liabilities when they fall due.
For this reason, the directors continue to adopt the going concern basis of accounting in  preparing the financial statements.

 
2.3

Turnover

Turnover receivable in respect of demolition and site clearing works is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

2

 
GJG ENVIRONMENTAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a seperate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in the statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held seperately from the company in independently administered funds.

 
2.5

Debtors

Short term debtors are measured at the transaction price, less any impairment. 

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.  

 
2.7

Creditors

Short term creditors are measured at the transaction price. 


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Debtors

2024
2023
£
£


Other debtors
26
9



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,968
12,490


3

 
GJG ENVIRONMENTAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
158
52

Amounts owed to related undertakings
56,135
57,814

Other taxation and social security
3,185
2,546

Other creditors
3,679
5,690

Accruals
2,782
2,058

65,939
68,160



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100

There is a single class of ordinary share. There are no restrictions on the distribution of dividends and the repayment of capital.



8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £1,187 (2023 - £1,114). contributions totalling £281 (2023 - £58) were payable to the fund at the balance sheet date.


9.


Related party transactions

At the year end, included within creditors due within one year is an aggregated amount due to companies under common control £56,135 (2023 - £57,814). The loan is interest free and payable on demand.

 
4