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JRS Construction Services Limited

Registered Number
06876857
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

JRS Construction Services Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Jason Robert Suffield

Registered Address

The Dairy House
Nash Lane
Yeovil
BA20 2HZ

Registered Number

06876857 (England and Wales)
JRS Construction Services Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets370,930120,038
70,930120,038
Current assets
Stocks104,485-
Debtors433,85411,563
Cash at bank and on hand18,2165,140
156,55516,703
Creditors amounts falling due within one year5(272,770)(239,394)
Net current assets (liabilities)(116,215)(222,691)
Total assets less current liabilities(45,285)(102,653)
Net assets(45,285)(102,653)
Capital and reserves
Called up share capital50,10050,100
Profit and loss account(95,385)(152,753)
Shareholders' funds(45,285)(102,653)
The financial statements were approved and authorised for issue by the Director on 29 January 2025, and are signed on its behalf by:
Jason Robert Suffield
Director
Registered Company No. 06876857
JRS Construction Services Limited
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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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: Land and buildings - 2% on cost Plant and machinery - 25% on cost and 10% on cost Fixtures and fittings - 15% on cost Motor vehicles - 25% reducing balance Computer equipment - 33% on cost
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

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

Total

£
Cost or valuation
At 01 May 23407,926
Additions1,900
Disposals(33,800)
At 30 April 24376,026
Depreciation and impairment
At 01 May 23287,888
Charge for year18,542
On disposals(1,334)
At 30 April 24305,096
Net book value
At 30 April 2470,930
At 30 April 23120,038
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables27,5841,651
Other debtors5,5939,429
Prepayments and accrued income677483
Total33,85411,563
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables335709
Amounts owed to related parties271,203237,645
Taxation and social security141-
Accrued liabilities and deferred income1,0911,040
Total272,770239,394
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.