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JJW Contractors Ltd

Registered Number
07592286
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

JJW Contractors Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Mr J Walters

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

07592286 (England and Wales)
JJW Contractors Ltd
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,4793,306
2,4793,306
Current assets
Stocks419,61246,223
Debtors5495,345496,592
Cash at bank and on hand3,49266,231
518,449609,046
Creditors amounts falling due within one year6(512,969)(596,242)
Net current assets (liabilities)5,48012,804
Total assets less current liabilities7,95916,110
Creditors amounts falling due after one year7(10,427)(20,179)
Provisions for liabilities8(620)(628)
Net assets(3,088)(4,697)
Capital and reserves
Called up share capital100100
Profit and loss account(3,188)(4,797)
Shareholders' funds(3,088)(4,697)
The financial statements were approved and authorised for issue by the Director on 17 January 2025, and are signed on its behalf by:
Mr J Walters
Director
Registered Company No. 07592286
JJW Contractors Ltd
Notes to the Financial Statements
for the year ended 30 April 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.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the year end the company's balance sheet was insolvent by £3,088 indicating that it may not be a going concern. The company meets its day to day working capital requirements via the support of its creditors and the director has no evidence that this support will be withdrawn within twelve months of the date of signature of these financial statements. Therefore, he considers it appropriate to prepare them on a going concern basis.
Turnover policy
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.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Reducing balance (%)
Fixtures and fittings25
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 May 239,2989,298
At 30 April 249,2989,298
Depreciation and impairment
At 01 May 235,9925,992
Charge for year827827
At 30 April 246,8196,819
Net book value
At 30 April 242,4792,479
At 30 April 233,3063,306
4.Stocks

2024

2023

££
Raw materials and consumables19,61246,223
Total19,61246,223
5.Debtors: amounts due within one year

2024

2023

££
Other debtors16,52562,266
Prepayments and accrued income478,820434,326
Total495,345496,592
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables100,98327,284
Bank borrowings and overdrafts10,40610,656
Taxation and social security393,802547,681
Other creditors4,0384,131
Accrued liabilities and deferred income3,7406,490
Total512,969596,242
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,42720,179
Total10,42720,179
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)620628
Total620628