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REGISTERED NUMBER: 05327457 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

J. & C.S. DEVELOPMENTS LIMITED

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


J. & C.S. DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: J M Stead
Mrs C A Stead
F Stead





SECRETARY: Mrs C A Stead





REGISTERED OFFICE: 5 Maveen Grove
Woodsmoor
Stockport
Cheshire
SK2 7BJ





REGISTERED NUMBER: 05327457 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,842 38,785

CURRENT ASSETS
Stocks 251,476 251,476
Debtors 5 145,814 183,130
Cash at bank and in hand 85,374 468,587
482,664 903,193
CREDITORS
Amounts falling due within one year 6 158,271 570,969
NET CURRENT ASSETS 324,393 332,224
TOTAL ASSETS LESS CURRENT
LIABILITIES

354,235

371,009

CREDITORS
Amounts falling due after more than one
year

7

(229,937

)

(229,928

)

PROVISIONS FOR LIABILITIES (5,670 ) (9,696 )
NET ASSETS 118,628 131,385

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 117,628 130,385
SHAREHOLDERS' FUNDS 118,628 131,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457)

BALANCE SHEET - continued
30TH 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 16th January 2025 and were signed on its behalf by:





J M Stead - Director


J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

J. & C.S. Developments 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover 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 turnover is recognised:

i) the Company has transferred the significant risks and rewards of ownership to the buyer;
ii) the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
iii) the amount of turnover can be measured reliably;
iv) it is probable that the Company will receive the consideration due under the transaction and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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 etc - 33% on cost and 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 66,330
Additions 1,500
At 30th April 2024 67,830
DEPRECIATION
At 1st May 2023 27,545
Charge for year 10,443
At 30th April 2024 37,988
NET BOOK VALUE
At 30th April 2024 29,842
At 30th April 2023 38,785

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 30,432 182,545
Other debtors 115,382 585
145,814 183,130

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 150 150
Trade creditors 90,197 236,219
Taxation and social security 64,924 105,636
Other creditors 3,000 228,964
158,271 570,969

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 229,937 229,928

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Mortgage over 5 years 229,187 229,178

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 230,087 230,078

Bank loan is secured by the assets of the company.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
475 Ordinary 'A' £1 475 475
475 Ordinary 'B' £1 475 475
50 Ordinary 'C' £1 50 50
1,000 1,000