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Registered number: 10348315
J & D Construction Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
SRL ACCOUNTING LIMITED
UNIT 7A WATERSIDE BUSINESS PARK
WATERSIDE
CHESHAM
BUCKINGHAMSHIRE
HP5 1PE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10348315
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 992 1,323
992 1,323
CURRENT ASSETS
Debtors 6 418 7,153
Cash at bank and in hand 342 2,706
760 9,859
Creditors: Amounts Falling Due Within One Year 7 (19,722 ) (5,437 )
NET CURRENT ASSETS (LIABILITIES) (18,962 ) 4,422
TOTAL ASSETS LESS CURRENT LIABILITIES (17,970 ) 5,745
Creditors: Amounts Falling Due After More Than One Year 8 (11,730 ) (13,730 )
NET LIABILITIES (29,700 ) (7,985 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (29,800 ) (8,085 )
SHAREHOLDERS' FUNDS (29,700) (7,985)
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr DAVID GOMM
Director
21 March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J & D Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10348315 . The registered office is UNIT 7A WATERSIDE BUSINESS PARK, WATERSIDE, CHESHAM, BUCKINGHAMSHIRE, HP5 1PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 20,000
As at 31 August 2024 20,000
Amortisation
As at 1 September 2023 20,000
As at 31 August 2024 20,000
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
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Page 4
5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 September 2023 3,000
As at 31 August 2024 3,000
Depreciation
As at 1 September 2023 1,677
Provided during the period 331
As at 31 August 2024 2,008
Net Book Value
As at 31 August 2024 992
As at 1 September 2023 1,323
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 228 1,131
VAT 190 -
Director's loan account - 6,022
418 7,153
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,000 2,000
VAT - 1,931
Other creditors 2,014 340
Accruals and deferred income 948 1,166
Director's loan account 14,760 -
19,722 5,437
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,730 13,730
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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