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REGISTERED NUMBER: 08046450 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

J WHITFIELD GROUNDWORKS & CIVIL
ENGINEERING LIMITED

J WHITFIELD GROUNDWORKS & CIVIL
ENGINEERING LIMITED (REGISTERED NUMBER: 08046450)






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 WHITFIELD GROUNDWORKS & CIVIL
ENGINEERING LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: J T Whitfield
W Hough





REGISTERED OFFICE: 3C Selby Place
Skelmersdale
WN8 8EF





REGISTERED NUMBER: 08046450 (England and Wales)





ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

J WHITFIELD GROUNDWORKS & CIVIL
ENGINEERING LIMITED (REGISTERED NUMBER: 08046450)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 378,270 261,417

CURRENT ASSETS
Stocks 277,948 200,000
Debtors 5 2,617,267 1,017,566
Cash at bank 814,392 849,312
3,709,607 2,066,878
CREDITORS
Amounts falling due within one year 6 2,348,711 648,338
NET CURRENT ASSETS 1,360,896 1,418,540
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,739,166

1,679,957

CREDITORS
Amounts falling due after more than one
year

7

(69,739

)

(204,516

)

PROVISIONS FOR LIABILITIES (18,832 ) (18,832 )
NET ASSETS 1,650,595 1,456,609

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,650,594 1,456,608
1,650,595 1,456,609

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 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 WHITFIELD GROUNDWORKS & CIVIL
ENGINEERING LIMITED (REGISTERED NUMBER: 08046450)

BALANCE SHEET - continued
30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by:





J T Whitfield - Director


J WHITFIELD GROUNDWORKS & CIVIL
ENGINEERING LIMITED (REGISTERED NUMBER: 08046450)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

J Whitfield Groundworks & Civil Engineering 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

J WHITFIELD GROUNDWORKS & CIVIL
ENGINEERING LIMITED (REGISTERED NUMBER: 08046450)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 471,911
Additions 197,109
At 30 April 2024 669,020
DEPRECIATION
At 1 May 2023 210,494
Charge for year 80,256
At 30 April 2024 290,750
NET BOOK VALUE
At 30 April 2024 378,270
At 30 April 2023 261,417

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,723,496 388,279
Amounts owed by group undertakings 504,510 458,010
Other debtors 389,261 171,277
2,617,267 1,017,566

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 75,056 23,858
Hire purchase contracts 43,933 11,862
Trade creditors 2,028,946 379,927
Taxation and social security 106,540 171,502
Other creditors 94,236 61,189
2,348,711 648,338

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 68,959 192,358
Hire purchase contracts 780 12,158
69,739 204,516

J WHITFIELD GROUNDWORKS & CIVIL
ENGINEERING LIMITED (REGISTERED NUMBER: 08046450)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J T Whitfield.