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REGISTERED NUMBER: 08476123 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 April 2024

for

J&A Groundworks Limited

J&A Groundworks Limited (Registered number: 08476123)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J&A Groundworks Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: J A Dance





REGISTERED OFFICE: The Cart Shed Office
Boames Farm
Boames Lane
Enborne, Newbury
Berkshire
RG20 0JT





REGISTERED NUMBER: 08476123 (England and Wales)





ACCOUNTANTS: J & C Accountants Ltd
Wyvols Court
Basingstoke Road
Swallowfield
Reading
Berkshire
RG7 1WY

J&A Groundworks Limited (Registered number: 08476123)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 461,776 587,402

CURRENT ASSETS
Stocks 181,643 129,353
Debtors 5 215,740 395,407
Cash at bank 22,064 30,372
419,447 555,132
CREDITORS
Amounts falling due within one year 6 569,270 524,758
NET CURRENT (LIABILITIES)/ASSETS (149,823 ) 30,374
TOTAL ASSETS LESS CURRENT LIABILITIES 311,953 617,776

CREDITORS
Amounts falling due after more than one
year

7

(33,747

)

(140,608

)

PROVISIONS FOR LIABILITIES (115,444 ) (109,016 )
NET ASSETS 162,762 368,152

J&A Groundworks Limited (Registered number: 08476123)

Balance Sheet - continued
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 104 104
Retained earnings 162,658 368,048
SHAREHOLDERS' FUNDS 162,762 368,152

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 January 2025 and were signed by:





J A Dance - Director


J&A Groundworks Limited (Registered number: 08476123)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

J&A Groundworks Limited is a private company, limited by shares, registered in England & Wales. The company's registered number is 08476123. The trading and registered office address is The Cart Shed Office, Boames Farm, Boames Lane, Enborne, Newbury, Berkshire, RG20 0JT.

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 represents net invoiced sales of goods and services, excluding value added tax.

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 - 15% on reducing balance and 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


J&A Groundworks Limited (Registered number: 08476123)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 922,126
Disposals (119,785 )
At 30 April 2024 802,341
DEPRECIATION
At 1 May 2023 334,724
Charge for year 57,650
Eliminated on disposal (51,809 )
At 30 April 2024 340,565
NET BOOK VALUE
At 30 April 2024 461,776
At 30 April 2023 587,402

J&A Groundworks Limited (Registered number: 08476123)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 96,942 296,103
Other debtors 118,798 99,304
215,740 395,407

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 90,840 121,458
Trade creditors 434,949 365,806
Taxation and social security 20,863 14,288
Other creditors 12,618 13,206
569,270 524,758

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 10,833 21,667
Hire purchase contracts 22,914 118,941
33,747 140,608