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Company Registration No. 14289838 (England and Wales)
P H James Developments Ltd Unaudited accounts for the year ended 31 March 2024
P H James Developments Ltd Unaudited accounts Contents
Page
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P H James Developments Ltd Company Information for the year ended 31 March 2024
Director
Phillip Huw James
Secretary
Peter Mudd
Company Number
14289838 (England and Wales)
Registered Office
38 Water Street Carmarthen SA31 1RG Wales
Accountants
John Radford MAAT John Radford Services Ydfran Hafod Pencader Carmarthenshire SA39 9BS
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P H James Developments Ltd Statement of financial position as at 31 March 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
6,525 
Current assets
Cash at bank and in hand
36,685 
Creditors: amounts falling due within one year
(21,698)
Net current assets
14,987 
Net assets
21,512 
Capital and reserves
Profit and loss account
21,512 
Shareholders' funds
21,512 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 November 2024 and were signed on its behalf by
Phillip Huw James Director Company Registration No. 14289838
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P H James Developments Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
P H James Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 14289838. The registered office is 38 Water Street, Carmarthen, SA31 1RG, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
255 of NBV
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2023
- 
Additions
8,700 
At 31 March 2024
8,700 
Depreciation
Charge for the year
2,175 
At 31 March 2024
2,175 
Net book value
At 31 March 2024
6,525 
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P H James Developments Ltd Notes to the Accounts for the year ended 31 March 2024
5
Creditors: amounts falling due within one year
2024 
£ 
VAT
2,911 
Trade creditors
2,938 
Taxes and social security
5,287 
Loans from directors
10,562 
21,698 
6
Average number of employees
During the year the average number of employees was 0.
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