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REGISTERED NUMBER: 08322651 (England and Wales)















John Plummer Structural Engineering Ltd

Unaudited Financial Statements

for the year ended

31 May 2024






John Plummer Structural Engineering Ltd (Registered number: 08322651)

Contents of the Financial Statements
for the year ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 6


John Plummer Structural Engineering Ltd

Company Information
for the year ended 31 May 2024







DIRECTORS: J T G Plummer
Mrs C A Plummer





REGISTERED OFFICE: Yare House
62-64 Thorpe Road
Norwich
Norfolk
NR1 1RY





REGISTERED NUMBER: 08322651 (England and Wales)





ACCOUNTANTS: TC Group
Accountants
Yare House
62-64 Thorpe Road
Norwich
Norfolk
NR1 1RY

John Plummer Structural Engineering Ltd (Registered number: 08322651)

Balance Sheet
31 May 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 100,552 130,444
100,552 130,444

CURRENT ASSETS
Stocks 63,549 15,119
Debtors 6 202,349 420,283
Cash at bank 18,777 76,330
284,675 511,732
CREDITORS
Amounts falling due within one year 7 (95,092 ) (112,069 )
NET CURRENT ASSETS 189,583 399,663
TOTAL ASSETS LESS CURRENT LIABILITIES 290,135 530,107

CREDITORS
Amounts falling due after more than one year 8 (90,596 ) (111,442 )

PROVISIONS FOR LIABILITIES (19,105 ) (24,784 )
NET ASSETS 180,434 393,881

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 180,430 393,877
SHAREHOLDERS' FUNDS 180,434 393,881

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 26 February 2025 and were signed on its behalf by:





J T G Plummer - Director


John Plummer Structural Engineering Ltd (Registered number: 08322651)

Notes to the Financial Statements
for the year ended 31 May 2024


1. STATUTORY INFORMATION

John Plummer Structural Engineering Ltd 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 represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

John Plummer Structural Engineering Ltd (Registered number: 08322651)

Notes to the Financial Statements - continued
for the year ended 31 May 2024


2. ACCOUNTING POLICIES - continued

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 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 31,180
AMORTISATION
At 1 June 2023
and 31 May 2024 31,180
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 36,857 167,045 15,425 219,327
Additions 299 - 1,246 1,545
At 31 May 2024 37,156 167,045 16,671 220,872
DEPRECIATION
At 1 June 2023 16,078 64,918 7,887 88,883
Charge for year 4,189 25,532 1,716 31,437
At 31 May 2024 20,267 90,450 9,603 120,320
NET BOOK VALUE
At 31 May 2024 16,889 76,595 7,068 100,552
At 31 May 2023 20,779 102,127 7,538 130,444

John Plummer Structural Engineering Ltd (Registered number: 08322651)

Notes to the Financial Statements - continued
for the year ended 31 May 2024


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023
and 31 May 2024 36,857 167,045 10,862 214,764
DEPRECIATION
At 1 June 2023 16,078 64,918 4,634 85,630
Charge for year 4,156 25,532 1,246 30,934
At 31 May 2024 20,234 90,450 5,880 116,564
NET BOOK VALUE
At 31 May 2024 16,623 76,595 4,982 98,200
At 31 May 2023 20,779 102,127 6,228 129,134

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 42,858 294,919
Amounts owed by group undertakings 8,628 27,199
Other debtors 150,863 98,165
202,349 420,283

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 11,717 5,700
Hire purchase contracts 43,408 43,684
Trade creditors 8,646 2,987
Taxation and social security 1,453 47,335
Other creditors 29,868 12,363
95,092 112,069

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 37,273 14,711
Hire purchase contracts 53,323 96,731
90,596 111,442

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 96,731 140,416

Hire purchase contracts are secured on the assets concerned.

John Plummer Structural Engineering Ltd (Registered number: 08322651)

Notes to the Financial Statements - continued
for the year ended 31 May 2024


10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the balance sheet date £8,628 (2023: £27,190) was receivable from a company in which a director is also a director and shareholder.

At the balance sheet date £146,951 (2023: £95,000) as receivable from a company in which a director is also a director and shareholder.

At the balance sheet date £31,159 (2023: £212,777) was receivable from a company in which a director is also a director and shareholder.

At the balance sheet date the company owed the director £27,709 (2023: £9,301) There are no fixed repayment terms and not interest is being charged.