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REGISTERED NUMBER: 09377466 (England and Wales)







FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29TH FEBRUARY 2024

FOR

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29TH FEBRUARY 2024







DIRECTORS: Mr D P James
Mr R P James





REGISTERED OFFICE: Unit 2-3 Netherton Workshops
New Road
Bridgnorth
Shropshire
WV16 6NN





REGISTERED NUMBER: 09377466 (England and Wales)





ACCOUNTANTS: Stanton Ralph & Co Limited
Chartered Accountants
The Old Police Station
Whitburn Street
Bridgnorth
Shropshire
WV16 4QP

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

BALANCE SHEET
29TH FEBRUARY 2024

28.2.23 29.2.24
£    £    Notes £    £   
FIXED ASSETS
226,157 Tangible assets 4 249,241

CURRENT ASSETS
167,891 Debtors 5 152,531
243,256 Cash at bank 335,182
411,147 487,713
CREDITORS
96,679 Amounts falling due within one year 6 151,135
314,468 NET CURRENT ASSETS 336,578
540,625 TOTAL ASSETS LESS CURRENT LIABILITIES 585,819

42,971 PROVISIONS FOR LIABILITIES 7 62,311
497,654 NET ASSETS 523,508

CAPITAL AND RESERVES
50 Called up share capital 50
497,604 Retained earnings 523,458
497,654 523,508

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th February 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.

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 14th January 2025 and were signed on its behalf by:





Mr D P James - Director


JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH FEBRUARY 2024

1. STATUTORY INFORMATION

James Civil Engineering & Groundworks 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH FEBRUARY 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Motor
Totals Equipment vehicles
£    £    £   
COST
At 1st March 2023 422,639 55,738 366,901
Additions 98,643 12,663 85,980
Disposals (14,250 ) - (14,250 )
At 29th February 2024 507,032 68,401 438,631
DEPRECIATION
At 1st March 2023 196,482 41,401 155,081
Charge for year 72,177 4,530 67,647
Eliminated on disposal (10,868 ) - (10,868 )
At 29th February 2024 257,791 45,931 211,860
NET BOOK VALUE
At 29th February 2024 249,241 22,470 226,771
At 28th February 2023 226,157 14,337 211,820

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 121,721 91,880
Other debtors 30,810 76,011
152,531 167,891

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade creditors 41,888 38,914
Taxation and social security 90,393 45,763
Other creditors 18,854 12,002
151,135 96,679

7. PROVISIONS FOR LIABILITIES
29.2.24 28.2.23
£    £   
Deferred tax 62,311 42,971

Deferred
tax
£   
Balance at 1st March 2023 42,971
Provided during year 19,340
Balance at 29th February 2024 62,311

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH FEBRUARY 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 29th February 2024 and 28th February 2023:

29.2.24 28.2.23
£    £   
Mr D P James
Balance outstanding at start of year 29,461 36,201
Amounts advanced 122,124 94,268
Amounts repaid (151,585 ) (101,008 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 29,461

Mr R P James
Balance outstanding at start of year 14,483 22,860
Amounts advanced 107,454 92,773
Amounts repaid (121,937 ) (101,150 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 14,483

Interest is charged at 2.00% on amounts owed from directors.