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No description of principal activity
2023-10-01
Sage Accounts Production Advanced 2024 - FRS102_2024
31,000
31,000
13,430
10,529
725
11,254
2,176
2,901
xbrli:pure
xbrli:shares
iso4217:GBP
04886446
2023-10-01
2024-09-30
04886446
2024-09-30
04886446
2023-09-30
04886446
2022-10-01
2023-09-30
04886446
2023-09-30
04886446
2022-09-30
04886446
core:MotorVehicles
2023-10-01
2024-09-30
04886446
bus:Director1
2023-10-01
2024-09-30
04886446
core:NetGoodwill
2024-09-30
04886446
core:MotorVehicles
2023-09-30
04886446
core:MotorVehicles
2024-09-30
04886446
core:WithinOneYear
2024-09-30
04886446
core:WithinOneYear
2023-09-30
04886446
core:ShareCapital
2024-09-30
04886446
core:ShareCapital
2023-09-30
04886446
core:RetainedEarningsAccumulatedLosses
2024-09-30
04886446
core:RetainedEarningsAccumulatedLosses
2023-09-30
04886446
core:MotorVehicles
2023-09-30
04886446
bus:SmallEntities
2023-10-01
2024-09-30
04886446
bus:AuditExemptWithAccountantsReport
2023-10-01
2024-09-30
04886446
bus:SmallCompaniesRegimeForAccounts
2023-10-01
2024-09-30
04886446
bus:PrivateLimitedCompanyLtd
2023-10-01
2024-09-30
04886446
bus:FullAccounts
2023-10-01
2024-09-30
04886446
core:NetGoodwill
2023-10-01
2024-09-30
COMPANY REGISTRATION NUMBER:
04886446
|
JC Carpet Fitting Services Ltd |
|
|
Filleted Unaudited Financial Statements |
|
|
JC Carpet Fitting Services Ltd |
|
|
Statement of Financial Position |
|
30 September 2024
Fixed assets
|
Tangible assets |
6 |
|
2,176 |
2,901 |
|
|
|
|
|
Current assets
|
Debtors |
7 |
12,286 |
|
9,872 |
|
Cash at bank and in hand |
3,472 |
|
2,410 |
|
-------- |
|
-------- |
|
15,758 |
|
12,282 |
|
|
|
|
|
|
Creditors: amounts falling due within one year |
8 |
6,279 |
|
3,405 |
|
-------- |
|
-------- |
|
Net current assets |
|
9,479 |
8,877 |
|
|
-------- |
-------- |
|
Total assets less current liabilities |
|
11,655 |
11,778 |
|
|
-------- |
-------- |
|
Net assets |
|
11,655 |
11,778 |
|
|
-------- |
-------- |
|
|
|
|
|
Capital and reserves
|
Called up share capital |
|
2 |
2 |
|
Profit and loss account |
|
11,653 |
11,776 |
|
|
-------- |
-------- |
|
Shareholders funds |
|
11,655 |
11,778 |
|
|
-------- |
-------- |
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
|
JC Carpet Fitting Services Ltd |
|
|
Statement of Financial Position (continued) |
|
30 September 2024
These financial statements were approved by the
board of directors
and authorised for issue on
26 June 2025
, and are signed on behalf of the board by:
Company registration number:
04886446
|
JC Carpet Fitting Services Ltd |
|
|
Notes to the Financial Statements |
|
Year ended 30 September 2024
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 80 Blackbrook Drive, Ruabon, Wrexham, LL14 6BP.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The company's turnover represents the value of goods and services supplied to customers during the year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
|
Goodwill |
- |
straightline over 10 years |
|
|
|
|
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Motor vehicles |
- |
25% reducing balance |
|
|
|
|
Financial instruments
The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
2
(2023:
2
).
5.
Intangible assets
|
Goodwill |
|
£ |
|
Cost |
|
|
At 1 October 2023 and 30 September 2024 |
31,000 |
|
-------- |
|
Amortisation |
|
|
At 1 October 2023 and 30 September 2024 |
31,000 |
|
-------- |
|
Carrying amount |
|
|
At 30 September 2024 |
– |
|
-------- |
|
At 30 September 2023 |
– |
|
-------- |
|
|
6.
Tangible assets
|
Motor vehicles |
Total |
|
£ |
£ |
|
Cost |
|
|
|
At 1 October 2023 and 30 September 2024 |
13,430 |
13,430 |
|
-------- |
-------- |
|
Depreciation |
|
|
|
At 1 October 2023 |
10,529 |
10,529 |
|
Charge for the year |
725 |
725 |
|
-------- |
-------- |
|
At 30 September 2024 |
11,254 |
11,254 |
|
-------- |
-------- |
|
Carrying amount |
|
|
|
At 30 September 2024 |
2,176 |
2,176 |
|
-------- |
-------- |
|
At 30 September 2023 |
2,901 |
2,901 |
|
-------- |
-------- |
|
|
|
7.
Debtors
|
2024 |
2023 |
|
£ |
£ |
|
Trade debtors |
1,755 |
– |
|
Other debtors |
10,531 |
9,872 |
|
-------- |
------- |
|
12,286 |
9,872 |
|
-------- |
------- |
|
|
|
8.
Creditors:
amounts falling due within one year
|
2024 |
2023 |
|
£ |
£ |
|
Trade creditors |
740 |
– |
|
Social security and other taxes |
4,250 |
2,034 |
|
Other creditors |
1,289 |
1,371 |
|
------- |
------- |
|
6,279 |
3,405 |
|
------- |
------- |
|
|
|
9.
Director's advances, credits and guarantees
The director operated a loan accounts with the company during the year.
|
|
2024 |
|
|
£ |
|
Opening Balance |
(9,812) |
|
Movement |
(352) |
|
|
-------- |
|
Closing Balance |
(10,164) |
|
|
-------- |
|
|
|
The loan is repayable on demand.