Registered number
11073820
JLC Construction (Cheshire) Ltd
Unaudited Filleted Accounts
30 November 2023
JLC Construction (Cheshire) Ltd
Registered number: 11073820
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 19,396 6,716
Current assets
Debtors 4 120,603 78,997
Cash at bank and in hand 13,000 13,000
133,603 91,997
Creditors: amounts falling due within one year 5 (127,887) (82,079)
Net current assets 5,716 9,918
Net assets 25,112 16,634
Capital and reserves
Called up share capital 10 10
Profit and loss account 25,102 16,624
Shareholder's funds 25,112 16,634
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Curzon
Director
Approved by the board on 9 May 2025
JLC Construction (Cheshire) Ltd
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehicles over 4 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Motor vehicles
£
Cost
At 1 December 2022 16,295
Additions 19,145
At 30 November 2023 35,440
Depreciation
At 1 December 2022 9,579
Charge for the year 6,465
At 30 November 2023 16,044
Net book value
At 30 November 2023 19,396
At 30 November 2022 6,716
4 Debtors 2023 2022
£ £
Other debtors 120,603 78,997
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 21,583 -
Taxation and social security costs 102,104 75,487
Other creditors 4,200 6,592
127,887 82,079
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
J Curzon
Loan - 74,134 - 74,134
- 74,134 - 74,134
7 Other information
JLC Construction (Cheshire) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
8 Grosvenor Avenue
Hartford
Northwich
Cheshire
CW8 1RP
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