Registered number
12483744
JGH BUILDING CONSULTANCY LTD
Filleted Accounts
For the Year Ended
28 February 2025
JGH BUILDING CONSULTANCY LTD
Registered number: 12483744
Balance Sheet
as at 28 February 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 13,737 2,829
Current assets
Debtors 4 76,546 45,088
Cash at bank and in hand 13,277 25,976
89,823 71,064
Creditors: amounts falling due within one year 5 (15,643) (18,247)
Net current assets 74,180 52,817
Total assets less current liabilities 87,917 55,646
Creditors: amounts falling due after more than one year 6 (12,832) -
Provisions for liabilities (187) (537)
Net assets 74,898 55,109
Capital and reserves
Called up share capital 100 100
Profit and loss account 74,798 55,009
Shareholders' funds 74,898 55,109
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.G. Hayward
Director
Approved by the board on 30 May 2025
JGH BUILDING CONSULTANCY LTD
Notes to the Accounts
for the year ended 28 February 2025
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:
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment over 3 years
Motor vehicles 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 March 2024 9,490 - 9,490
Additions 415 16,299 16,714
At 28 February 2025 9,905 16,299 26,204
Depreciation
At 1 March 2024 6,661 - 6,661
Charge for the year 407 5,399 5,806
At 28 February 2025 7,068 5,399 12,467
Net book value
At 28 February 2025 2,837 10,900 13,737
At 29 February 2024 2,829 - 2,829
4 Debtors 2025 2024
£ £
Trade debtors 15,050 7,500
Other debtors 61,496 37,588
76,546 45,088
5 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 1,787 -
Taxation and social security costs 13,075 17,556
Other creditors 781 691
15,643 18,247
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 12,832 -
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
J.G. Hayward
Directors loan 30,400 40,741 (21,856) 49,285
30,400 40,741 (21,856) 49,285
Loans made by the company are repayable upon demand and subject to interest charged at HMRC official rate.
8 Other information
JGH BUILDING CONSULTANCY LTD is a private company limited by shares and incorporated in England. Its registered office is:
1 Middlewich Road
Holmes Chapel
Cheshire
CW4 7EA
JGH BUILDING CONSULTANCY LTD 12483744 false 2024-03-01 2025-02-28 2025-02-28 VT Final Accounts April 2025 J.G. Hayward No description of principal activity 12483744 2023-03-01 2024-02-29 12483744 core:WithinOneYear 2024-02-29 12483744 core:AfterOneYear 2024-02-29 12483744 core:ShareCapital 2024-02-29 12483744 core:RetainedEarningsAccumulatedLosses 2024-02-29 12483744 2024-03-01 2025-02-28 12483744 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 12483744 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 12483744 bus:Director40 2024-03-01 2025-02-28 12483744 1 2024-03-01 2025-02-28 12483744 2 2024-03-01 2025-02-28 12483744 core:PlantMachinery 2024-03-01 2025-02-28 12483744 core:Vehicles 2024-03-01 2025-02-28 12483744 bus:Director1 2024-03-01 2025-02-28 12483744 bus:Director1 1 2024-03-01 2025-02-28 12483744 countries:England 2024-03-01 2025-02-28 12483744 bus:FRS102 2024-03-01 2025-02-28 12483744 bus:FilletedAccounts 2024-03-01 2025-02-28 12483744 2025-02-28 12483744 core:WithinOneYear 2025-02-28 12483744 core:AfterOneYear 2025-02-28 12483744 core:ShareCapital 2025-02-28 12483744 core:RetainedEarningsAccumulatedLosses 2025-02-28 12483744 core:PlantMachinery 2025-02-28 12483744 core:Vehicles 2025-02-28 12483744 bus:Director1 1 2025-02-28 12483744 2024-02-29 12483744 core:PlantMachinery 2024-02-29 12483744 core:Vehicles 2024-02-29 12483744 bus:Director1 1 2024-02-29 iso4217:GBP xbrli:pure