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REGISTERED NUMBER: 10339177 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

J E Building Contractors Ltd

J E Building Contractors Ltd (Registered number: 10339177)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J E Building Contractors Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: J E Earl
J Earl





REGISTERED OFFICE: Castle Farm Barn North
Denmead Road
Southwick
Fareham
Hampshire
PO17 6EX





REGISTERED NUMBER: 10339177 (England and Wales)





ACCOUNTANTS: KT Accountants Limited
Castle Farm Barn North
Denmead Road
Southwick
Hampshire
PO17 6EX

J E Building Contractors Ltd (Registered number: 10339177)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 54,942 40,378

CURRENT ASSETS
Debtors 5 448,879 147,222
Cash at bank 70,423 3,660
519,302 150,882
CREDITORS
Amounts falling due within one year 6 384,138 137,117
NET CURRENT ASSETS 135,164 13,765
TOTAL ASSETS LESS CURRENT
LIABILITIES

190,106

54,143

CREDITORS
Amounts falling due after more than
one year

7

(49,612

)

(45,473

)

PROVISIONS FOR LIABILITIES (13,736 ) (8,387 )
NET ASSETS 126,758 283

CAPITAL AND RESERVES
Called up share capital 8 120 120
Retained earnings 126,638 163
SHAREHOLDERS' FUNDS 126,758 283

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 E Building Contractors Ltd (Registered number: 10339177)

Balance Sheet - continued
31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 March 2025 and were signed on its behalf by:





J Earl - Director


J E Building Contractors Ltd (Registered number: 10339177)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

J E Building Contractors 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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

J E Building Contractors Ltd (Registered number: 10339177)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 73,701
Additions 40,382
Disposals (7,500 )
At 31 August 2024 106,583
DEPRECIATION
At 1 September 2023 33,323
Charge for year 18,318
At 31 August 2024 51,641
NET BOOK VALUE
At 31 August 2024 54,942
At 31 August 2023 40,378

J E Building Contractors Ltd (Registered number: 10339177)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 September 2023 58,766
Additions 28,491
At 31 August 2024 87,257
DEPRECIATION
At 1 September 2023 25,621
Charge for year 15,409
At 31 August 2024 41,030
NET BOOK VALUE
At 31 August 2024 46,227
At 31 August 2023 33,145

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 50,014 106,150
Amounts recoverable on contract 375,903 30,000
Other debtors 22,962 11,072
448,879 147,222

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 11,778 7,267
Trade creditors 55,760 71,826
Taxation and social security 81,017 45,353
Other creditors 235,583 12,671
384,138 137,117

J E Building Contractors Ltd (Registered number: 10339177)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 42,061 27,901
Other creditors 7,551 17,572
49,612 45,473

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100
10 Ordinary A £1 10 10
10 Ordinary B £1 10 10
120 120

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
J E Earl and J Earl
Balance outstanding at start of year 10,830 9,497
Amounts advanced 110,009 111,333
Amounts repaid (125,000 ) (110,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (4,161 ) 10,830

Included in debtors is an amount due from the directors as above. This loan is undated, unsecured and repayable on demand. Interest has been charged at 3.5% on the loan.