2023-08-012024-07-312024-07-31false12088538T J CONSTRUCTION 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T J CONSTRUCTION LTD

Registered Number
12088538
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

T J CONSTRUCTION LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

MACHIN, James Terry

Registered Address

319 Old Road Old Road
Clacton-On-Sea
CO15 3RG

Registered Number

12088538 (England and Wales)
T J CONSTRUCTION LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,1473,635
3,1473,635
Current assets
Debtors-1
Cash at bank and on hand18,43715,180
18,43715,181
Creditors amounts falling due within one year4(9,083)(9,461)
Net current assets (liabilities)9,3545,720
Total assets less current liabilities12,5019,355
Provisions for liabilities5(598)-
Net assets11,9039,355
Capital and reserves
Called up share capital11
Profit and loss account11,9029,354
Shareholders' funds11,9039,355
The financial statements were approved and authorised for issue by the Director on 20 December 2024, and are signed on its behalf by:
MACHIN, James Terry
Director
Registered Company No. 12088538
T J CONSTRUCTION LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 25% reducing balance
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 August 232,2703,1215,391
Additions342219561
At 31 July 242,6123,3405,952
Depreciation and impairment
At 01 August 236601,0961,756
Charge for year4885611,049
At 31 July 241,1481,6572,805
Net book value
At 31 July 241,4641,6833,147
At 31 July 231,6102,0253,635
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security8,8969,187
Other creditors40-
Accrued liabilities and deferred income147274
Total9,0839,461
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)598-
Total598-
6.Directors advances, credits and guarantees
Included within other creditors due within one year are amounts due to the director of £40 (2023 - £1 debtor). Interest has been charged at 2.5%.