Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false55truefalsefalse 06531255 2024-04-01 2025-03-31 06531255 2023-04-01 2024-03-31 06531255 2025-03-31 06531255 2024-03-31 06531255 c:Director1 2024-04-01 2025-03-31 06531255 c:RegisteredOffice 2024-04-01 2025-03-31 06531255 d:PlantMachinery 2024-04-01 2025-03-31 06531255 d:PlantMachinery 2025-03-31 06531255 d:PlantMachinery 2024-03-31 06531255 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06531255 d:MotorVehicles 2024-04-01 2025-03-31 06531255 d:MotorVehicles 2025-03-31 06531255 d:MotorVehicles 2024-03-31 06531255 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06531255 d:ComputerEquipment 2024-04-01 2025-03-31 06531255 d:ComputerEquipment 2025-03-31 06531255 d:ComputerEquipment 2024-03-31 06531255 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06531255 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06531255 d:CurrentFinancialInstruments 2025-03-31 06531255 d:CurrentFinancialInstruments 2024-03-31 06531255 d:Non-currentFinancialInstruments 2025-03-31 06531255 d:Non-currentFinancialInstruments 2024-03-31 06531255 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06531255 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06531255 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 06531255 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 06531255 d:ShareCapital 2025-03-31 06531255 d:ShareCapital 2024-03-31 06531255 d:RetainedEarningsAccumulatedLosses 2025-03-31 06531255 d:RetainedEarningsAccumulatedLosses 2024-03-31 06531255 c:FRS102 2024-04-01 2025-03-31 06531255 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06531255 c:FullAccounts 2024-04-01 2025-03-31 06531255 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06531255 2 2024-04-01 2025-03-31 06531255 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 06531255







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


J C BUCHANAN BUILDING SERVICES LTD






































img0f3f.png                        

 


J C BUCHANAN BUILDING SERVICES LTD
 


 
COMPANY INFORMATION


Director
J C Buchanan 




Registered number
06531255



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

TW18 4BP




Trading Address
Sutton Green Golf Club
New Lane

Sutton Green

Guildford

Surrey

GU4 7QF






Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


J C BUCHANAN BUILDING SERVICES LTD
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7


 


J C BUCHANAN BUILDING SERVICES LTD
REGISTERED NUMBER:06531255



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
78,861
98,228

  
78,861
98,228

Current assets
  

Stocks
  
811,156
4,925

Debtors: amounts falling due within one year
 5 
1,402,190
1,511,028

Cash at bank and in hand
  
23,031
610,454

  
2,236,377
2,126,407

Creditors: amounts falling due within one year
 6 
(574,193)
(571,244)

Net current assets
  
 
 
1,662,184
 
 
1,555,163

Total assets less current liabilities
  
1,741,045
1,653,391

Creditors: amounts falling due after more than one year
 7 
(5,541)
(15,911)

Provisions for liabilities
  

Deferred tax
  
(19,715)
(24,557)

  
 
 
(19,715)
 
 
(24,557)

Net assets
  
1,715,789
1,612,923


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,715,689
1,612,823

  
1,715,789
1,612,923


Page 1

 


J C BUCHANAN BUILDING SERVICES LTD
REGISTERED NUMBER:06531255


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J C Buchanan
Director
Date: 23 June 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


J C BUCHANAN BUILDING SERVICES LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

J C Buchanan Building Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and principal place of business can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. No significant judgements or extimates have been used by management in assessing the apprpriateness of going concern.

 
2.3

Turnover

Turnover from the provision of building services is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover from the provision of building services is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

Rendering of services

Turnover from the provision of building services from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
 
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 


J C BUCHANAN BUILDING SERVICES LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 


J C BUCHANAN BUILDING SERVICES LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Reducing balance
Motor vehicles
-
25%
Reducing balance
Computer equipment
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 5

 


J C BUCHANAN BUILDING SERVICES LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
19,560
175,272
3,123
197,955


Additions
-
-
5,425
5,425



At 31 March 2025

19,560
175,272
8,548
203,380



Depreciation


At 1 April 2024
5,845
91,420
2,462
99,727


Charge for the year on owned assets
3,428
20,964
400
24,792



At 31 March 2025

9,273
112,384
2,862
124,519



Net book value



At 31 March 2025
10,287
62,888
5,686
78,861



At 31 March 2024
13,715
83,852
661
98,228

Page 6

 


J C BUCHANAN BUILDING SERVICES LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
185,146
336,746

Other debtors
1,203,987
1,154,721

Prepayments and accrued income
13,057
19,561

1,402,190
1,511,028



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
10,120
9,869

Trade creditors
332,738
341,926

Corporation tax
75,268
65,420

Other taxation and social security
74,825
29,780

Other creditors
-
452

Accruals and deferred income
81,242
123,797

574,193
571,244



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
5,541
15,911

5,541
15,911


The following liabilities were secured:

2025
2024
£
£



Bank loans
15,661
25,780

15,661
25,780

Details of security provided:

The loan amount is guaranteed under the Bounce Back Loan Scheme (BBL) by the UK government.

 
Page 7