Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01false4No description of principal activity5falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06687177 2023-10-01 2024-09-30 06687177 2022-10-01 2023-09-30 06687177 2024-09-30 06687177 2023-09-30 06687177 c:Director1 2023-10-01 2024-09-30 06687177 d:PlantMachinery 2023-10-01 2024-09-30 06687177 d:PlantMachinery 2024-09-30 06687177 d:PlantMachinery 2023-09-30 06687177 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06687177 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 06687177 d:MotorVehicles 2023-10-01 2024-09-30 06687177 d:MotorVehicles 2024-09-30 06687177 d:MotorVehicles 2023-09-30 06687177 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06687177 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 06687177 d:FurnitureFittings 2023-10-01 2024-09-30 06687177 d:FurnitureFittings 2024-09-30 06687177 d:FurnitureFittings 2023-09-30 06687177 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06687177 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 06687177 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06687177 d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 06687177 d:CurrentFinancialInstruments 2024-09-30 06687177 d:CurrentFinancialInstruments 2023-09-30 06687177 d:Non-currentFinancialInstruments 2024-09-30 06687177 d:Non-currentFinancialInstruments 2023-09-30 06687177 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 06687177 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 06687177 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 06687177 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 06687177 d:ShareCapital 2024-09-30 06687177 d:ShareCapital 2023-09-30 06687177 d:RetainedEarningsAccumulatedLosses 2024-09-30 06687177 d:RetainedEarningsAccumulatedLosses 2023-09-30 06687177 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-09-30 06687177 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-09-30 06687177 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 06687177 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 06687177 c:OrdinaryShareClass1 2023-10-01 2024-09-30 06687177 c:OrdinaryShareClass1 2024-09-30 06687177 c:OrdinaryShareClass1 2023-09-30 06687177 c:FRS102 2023-10-01 2024-09-30 06687177 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06687177 c:FullAccounts 2023-10-01 2024-09-30 06687177 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06687177 2 2023-10-01 2024-09-30 06687177 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-09-30 06687177 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-09-30 06687177 d:LeasedAssetsHeldAsLessee 2024-09-30 06687177 d:LeasedAssetsHeldAsLessee 2023-09-30 06687177 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06687177









HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
REGISTERED NUMBER: 06687177

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
93,707
78,718

  
93,707
78,718

Current assets
  

Stocks
 5 
4,530
2,100

Debtors: amounts falling due within one year
 6 
35,840
50,231

Cash at bank and in hand
  
28,058
6,552

  
68,428
58,883

Creditors: amounts falling due within one year
 7 
(82,997)
(33,817)

Net current (liabilities)/assets
  
 
 
(14,569)
 
 
25,066

Total assets less current liabilities
  
79,138
103,784

Creditors: amounts falling due after more than one year
 8 
(2,787)
-

Provisions for liabilities
  

Deferred tax
 10 
(23,427)
(19,680)

  
 
 
(23,427)
 
 
(19,680)

Net assets
  
52,924
84,104


Capital and reserves
  

Called up share capital 
 11 
10
10

Profit and loss account
  
52,914
84,094

  
52,924
84,104


Page 1

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
REGISTERED NUMBER: 06687177
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 profit and loss account 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: 




................................................
Mr G K Jones
Director

Date: 25 June 2025

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

HK & GK Jones (Joinery Roofing & Building Contractors) Limited is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Maes-y-Llan, Flint Road, Northop, Mold, Flintshire, CH7 6BR.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue 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 revenue 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.

 
2.3

Interest income

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

 
2.4

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

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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 balance sheet 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 balance sheet 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 balance sheet date.


 
2.7

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

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as shown below.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
on cost or reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
20%
on cost

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.

 
2.8

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 balance sheet 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.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.12

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.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 4).

Page 6

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 October 2023
63,412
156,024
3,265
222,701


Additions
-
63,272
-
63,272


Disposals
-
(46,450)
-
(46,450)



At 30 September 2024

63,412
172,846
3,265
239,523



Depreciation


At 1 October 2023
43,754
97,004
3,225
143,983


Charge for the year on owned assets
9,402
12,001
40
21,443


Charge for the year on financed assets
-
15,818
-
15,818


Disposals
-
(35,428)
-
(35,428)



At 30 September 2024

53,156
89,395
3,265
145,816



Net book value



At 30 September 2024
10,256
83,451
-
93,707



At 30 September 2023
19,658
59,020
40
78,718

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
47,454
-

47,454
-

Page 7

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Stocks

2024
2023
£
£

Raw materials and consumables
4,530
2,100

4,530
2,100



6.


Debtors

2024
2023
£
£


Trade debtors
22,727
-

Other debtors
3,111
4

Prepayments and accrued income
10,002
50,227

35,840
50,231



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,860
17,502

Corporation tax
-
6,943

Other taxation and social security
11,649
5,335

Obligations under finance lease and hire purchase contracts
4,467
-

Other creditors
57,186
1,362

Accruals and deferred income
2,835
2,675

82,997
33,817



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
2,787
-

2,787
-


Page 8

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
28,058
28,058




Financial assets measured at fair value through profit or loss comprise...


10.


Deferred taxation




2024


£






At beginning of year
(19,680)


Charged to profit or loss
(3,747)



At end of year
(23,427)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(23,427)
(19,680)

(23,427)
(19,680)


11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10 (2023 - 10) Ordinary shares of £1.00 each
10
10


Page 9

 
HK & GK JONES (JOINERY ROOFING & BUILDING CONTRACTORS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £2,213 (2023 - £2,062). Contributions totalling £253 (2023 - £379) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 10