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Company Registration No. 09188666 (England and Wales)
J A Construction & Carpentry Ltd Unaudited accounts for the year ended 31 August 2024
J A Construction & Carpentry Ltd Unaudited accounts Contents
Page
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J A Construction & Carpentry Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,265 
24,549 
Current assets
Inventories
2,500 
12,431 
Debtors
46,993 
10,016 
Cash at bank and in hand
148,454 
203,423 
197,947 
225,870 
Creditors: amounts falling due within one year
(58,941)
(123,480)
Net current assets
139,006 
102,390 
Total assets less current liabilities
182,271 
126,939 
Creditors: amounts falling due after more than one year
(19,863)
- 
Provisions for liabilities
Deferred tax
(10,816)
(6,137)
Net assets
151,592 
120,802 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
151,588 
120,798 
Shareholders' funds
151,592 
120,802 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 April 2025 and were signed on its behalf by
J Ansell Director Company Registration No. 09188666
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J A Construction & Carpentry Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
J A Construction & Carpentry Ltd is a private company, limited by shares, registered in England and Wales, registration number 09188666. The registered office is 2 Bailey Hill, Castle Cary, Somerset, BA7 7AD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Motor vehicles
25% reducing balance
Computer equipment
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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J A Construction & Carpentry Ltd Notes to the Accounts for the year ended 31 August 2024
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
3,888 
43,554 
1,806 
49,248 
Additions
- 
50,315 
- 
50,315 
Disposals
- 
(39,854)
- 
(39,854)
At 31 August 2024
3,888 
54,015 
1,806 
59,709 
Depreciation
At 1 September 2023
3,089 
20,849 
761 
24,699 
Charge for the year
419 
10,570 
261 
11,250 
On disposals
- 
(19,505)
- 
(19,505)
At 31 August 2024
3,508 
11,914 
1,022 
16,444 
Net book value
At 31 August 2024
380 
42,101 
784 
43,265 
At 31 August 2023
799 
22,705 
1,045 
24,549 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
30,428 
16,176 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
640 
8,821 
Accrued income and prepayments
16,775 
1,195 
Other debtors
29,578 
- 
46,993 
10,016 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,909 
16,934 
Obligations under finance leases and hire purchase contracts
1,913 
15,239 
Trade creditors
30,603 
35,222 
Taxes and social security
17,050 
24,986 
Loans from directors
- 
20,648 
Accruals
6,466 
10,451 
58,941 
123,480 
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J A Construction & Carpentry Ltd Notes to the Accounts for the year ended 31 August 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
19,863 
- 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
J Ansell
Short term loan
(20,648)
49,744 
- 
29,096 
(20,648)
49,744 
- 
29,096 
The loan was repaid on 05/04/2025.
9
Average number of employees
During the year the average number of employees was 3 (2023: 2).
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