Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31truetrueProperty maintenance2024-01-01false11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09326993 2024-01-01 2024-12-31 09326993 2023-01-01 2023-12-31 09326993 2024-12-31 09326993 2023-12-31 09326993 c:Director2 2024-01-01 2024-12-31 09326993 d:PlantMachinery 2024-01-01 2024-12-31 09326993 d:PlantMachinery 2024-12-31 09326993 d:PlantMachinery 2023-12-31 09326993 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09326993 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 09326993 d:MotorVehicles 2024-01-01 2024-12-31 09326993 d:MotorVehicles 2024-12-31 09326993 d:MotorVehicles 2023-12-31 09326993 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09326993 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 09326993 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09326993 d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 09326993 d:CurrentFinancialInstruments 2024-12-31 09326993 d:CurrentFinancialInstruments 2023-12-31 09326993 d:Non-currentFinancialInstruments 2024-12-31 09326993 d:Non-currentFinancialInstruments 2023-12-31 09326993 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09326993 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09326993 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 09326993 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09326993 d:ShareCapital 2024-12-31 09326993 d:ShareCapital 2023-12-31 09326993 d:RetainedEarningsAccumulatedLosses 2024-12-31 09326993 d:RetainedEarningsAccumulatedLosses 2023-12-31 09326993 c:FRS102 2024-01-01 2024-12-31 09326993 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09326993 c:FullAccounts 2024-01-01 2024-12-31 09326993 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09326993 d:HirePurchaseContracts d:WithinOneYear 2024-12-31 09326993 d:HirePurchaseContracts d:WithinOneYear 2023-12-31 09326993 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-12-31 09326993 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-12-31 09326993 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-31 09326993 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-31 09326993 d:LeasedAssetsHeldAsLessee 2024-12-31 09326993 d:LeasedAssetsHeldAsLessee 2023-12-31 09326993 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 09326993









GCJ PROPERTY MAINTENANCE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
GCJ PROPERTY MAINTENANCE LIMITED
REGISTERED NUMBER: 09326993

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,038
1,279

  
12,038
1,279

Current assets
  

Stocks
 5 
1,395
1,250

Debtors: amounts falling due within one year
 6 
3,202
2,713

Cash at bank and in hand
 7 
6,109
14,546

  
10,706
18,509

Creditors: amounts falling due within one year
 8 
(6,223)
(7,611)

Net current assets
  
 
 
4,483
 
 
10,898

Total assets less current liabilities
  
16,521
12,177

Creditors: amounts falling due after more than one year
 9 
(11,960)
-

  

Net assets
  
4,561
12,177


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
4,461
12,077

  
4,561
12,177

Page 1

 
GCJ PROPERTY MAINTENANCE LIMITED
REGISTERED NUMBER: 09326993
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 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 on 6 August 2025.




................................................
Andrew Godwin
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
GCJ PROPERTY MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Company is a private company, limited by shares, incorporated in England and Wales. The principal activity of the Company was that of property maintenance.

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.

 
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

Taxation

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.


 
2.4

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 3

 
GCJ PROPERTY MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.4
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
-
20% reducing balance
Motor vehicles
-
20% 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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.
 
2.9

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.

Page 4

 
GCJ PROPERTY MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 January 2024
587
2,306
2,893


Additions
-
14,950
14,950


Disposals
-
(2,306)
(2,306)



At 31 December 2024

587
14,950
15,537



Depreciation


At 1 January 2024
489
1,125
1,614


Charge for the year on owned assets
20
-
20


Charge for the year on financed assets
-
2,990
2,990


Disposals
-
(1,125)
(1,125)



At 31 December 2024

509
2,990
3,499



Net book value



At 31 December 2024
78
11,960
12,038



At 31 December 2023
98
1,181
1,279

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


2024
2023
£
£



Motor vehicles
11,960
-

11,960
-

Page 5

 
GCJ PROPERTY MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Stocks

2024
2023
£
£

Stock
1,395
1,250

1,395
1,250



6.


Debtors

2024
2023
£
£


Trade debtors
910
635

Other debtors
1,176
1,714

Prepayments and accrued income
1,116
364

3,202
2,713



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,109
14,546

6,109
14,546


Page 6

 
GCJ PROPERTY MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
361
-

Corporation tax
1,420
4,461

Obligations under finance lease and hire purchase contracts
2,990
-

Other creditors
-
2,000

Accruals and deferred income
1,452
1,150

6,223
7,611


The following liabilities were secured:

2024
2023
£
£



Hire purchase
2,990
-

2,990
-

Details of security provided:

The hire purchase creditor is secured on the asset concerned.


9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
11,960
-

11,960
-


The following liabilities were secured:

2024
2023
£
£



Hire purchase
11,960
-

11,960
-

Details of security provided:

The hire purchase creditor is secured on the asset concerned.

Page 7

 
GCJ PROPERTY MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
2,990
-

Between 1-5 years
11,960
-

14,950
-


11.


Controlling party

The Company is controlled by the director, Andrew Godwin, by virtue of his shareholding as detailed in the director's report.

 
Page 8