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Registration number: 12937527

JJR Civils Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

JJR Civils Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 11

 

JJR Civils Limited

Company Information

Director

Mr Jason Roberts

Company secretary

Mr Jason Roberts

Registered office

Pingewood House
Pingewood Road South
Pingewood
Reading
Berks
RG30 3UJ

Accountants

Andrew Modle t/a AIMS
53 Taylor Drive
Bramley
Hampshire, England
Hants
RG26 5XB

 

JJR Civils Limited

(Registration number: 12937527)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

1,625

3,250

Tangible assets

5

355,313

355,778

 

356,938

359,028

Current assets

 

Stocks

6

241,654

-

Debtors

7

137,439

246,011

Cash at bank and in hand

 

5,628

2,026

 

384,721

248,037

Creditors: Amounts falling due within one year

8

(468,538)

(326,750)

Net current liabilities

 

(83,817)

(78,713)

Total assets less current liabilities

 

273,121

280,315

Creditors: Amounts falling due after more than one year

8

(121,873)

(169,098)

Provisions for liabilities

(52,283)

-

Net assets

 

98,965

111,217

Capital and reserves

 

Retained earnings

98,965

111,217

Shareholders' funds

 

98,965

111,217

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

 

JJR Civils Limited

(Registration number: 12937527)
Balance Sheet as at 31 October 2024

Approved and authorised by the director on 21 July 2025
 

.........................................
Mr Jason Roberts
Company secretary and director

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Pingewood House
Pingewood Road South
Pingewood
Reading
Berks
RG30 3UJ
England

These financial statements were authorised for issue by the director on 21 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Asset class

Depreciation method and rate

Plant and machinery

Straight Line 25%

Motor Vehicles

Straight Line 25%

Office Equipment

Straight Line 25 %

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Intangible assets

25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2023 - 3).

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

4

Intangible assets

Internally generated software development costs
 £

Total
£

Cost or valuation

At 1 November 2023

6,500

6,500

At 31 October 2024

6,500

6,500

Amortisation

At 1 November 2023

3,250

3,250

Amortisation charge

1,625

1,625

At 31 October 2024

4,875

4,875

Carrying amount

At 31 October 2024

1,625

1,625

At 31 October 2023

3,250

3,250

5

Tangible assets

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 November 2023

320,083

1,401

141,103

462,587

Additions

46,343

1,575

74,567

122,485

At 31 October 2024

366,426

2,976

215,670

585,072

Depreciation

At 1 November 2023

84,131

846

21,832

106,809

Charge for the year

84,689

482

37,779

122,950

At 31 October 2024

168,820

1,328

59,611

229,759

Carrying amount

At 31 October 2024

197,606

1,648

156,059

355,313

At 31 October 2023

235,952

555

119,271

355,778

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

6

Stocks

2024
£

2023
£

Work in progress

241,654

-

7

Debtors

Current

2024
£

2023
£

Trade debtors

89,881

207,908

Prepayments

2,214

38,103

Other debtors

45,344

-

 

137,439

246,011

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

10

84,363

74,217

Trade creditors

 

291,513

215,654

Taxation and social security

 

20,876

11,826

Accruals and deferred income

 

5,525

3,625

Other creditors

 

66,261

21,428

 

468,538

326,750

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

10

121,873

169,098

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Share of £1 each

1

1

1

1

       

10

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Hire purchase contracts

99,167

169,098

Other borrowings

22,706

-

121,873

169,098

Current loans and borrowings

 

JJR Civils Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

2024
£

2023
£

Hire purchase contracts

69,939

74,217

Other borrowings

14,424

-

84,363

74,217