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JH & PJ Lloyd Builders Limited

Registered Number
07752651
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

JH & PJ Lloyd Builders Limited
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Lloyd, Paul James
Lloyd, Ruth Ann

Registered Address

12 Steppes Meadow
Martock
TA12 6EN

Registered Number

07752651 (England and Wales)
JH & PJ Lloyd Builders Limited
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets42,8243,766
2,8243,766
Current assets
Debtors52,480358
2,480358
Creditors amounts falling due within one year6(8,045)(13,078)
Net current assets (liabilities)(5,565)(12,720)
Total assets less current liabilities(2,741)(8,954)
Provisions for liabilities(537)(716)
Net assets(3,278)(9,670)
Capital and reserves
Called up share capital22
Profit and loss account(3,280)(9,672)
Shareholders' funds(3,278)(9,670)
The financial statements were approved and authorised for issue by the Board of Directors on 28 April 2025, and are signed on its behalf by:
Lloyd, Paul James
Director
Lloyd, Ruth Ann
Director

Registered Company No. 07752651
JH & PJ Lloyd Builders Limited
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from rendering of services
Revenue 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.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
2.Average number of employees
The following average number of employees includes the Director.

20242023
Average number of employees during the year11
3.Intangible assets

Total

£
Cost or valuation
At 01 September 2325,000
At 31 August 2425,000
Amortisation and impairment
At 01 September 2325,000
At 31 August 2425,000
Net book value
At 31 August 24-
At 31 August 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2317,947
At 31 August 2417,947
Depreciation and impairment
At 01 September 2314,181
Charge for year942
At 31 August 2415,122
Net book value
At 31 August 242,824
At 31 August 233,766
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,312-
Prepayments and accrued income168358
Total2,480358
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4091,531
Bank borrowings and overdrafts4,5507,382
Amounts owed to related parties3181,312
Taxation and social security1,154316
Finance lease and HP contracts-419
Other creditors-500
Accrued liabilities and deferred income1,6141,618
Total8,04513,078
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.