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REGISTERED NUMBER: 08964269 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

J & D WATER CONSULTANTS LTD

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

J & D WATER CONSULTANTS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2024

| DIRECTORS: | Mrs N T Davies

| Mr J Davies

| Mr D L Jones

| Mrs B M Jones

| REGISTERED OFFICE: | Unit 32B, Village Farm Road

| Village Farm Industrial Estate

| Pyle

| Bridgend

| CF33 6BL

| REGISTERED NUMBER: | 08964269 (England and Wales)

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

ABRIDGED BALANCE SHEET

31ST DECEMBER 2024

2024 | 2023 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | 4,400 |  |

Tangible assets | 5 | 1,378,594 |  | 918,083 |  |

1,378,594 |  | 922,483 |  |

CURRENT ASSETS

Debtors | 227,332 |  | 288,776 |  |

Cash at bank and in hand | 124,323 |  | 94,202 |  |

351,655 |  | 382,978 |  |

CREDITORS

Amounts falling due within one year | 359,596 |  | 327,219 |  |

NET CURRENT (LIABILITIES)/ASSETS | (7,941 | ) | 55,759 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,370,653 |  | 978,242 |  |

CREDITORS

Amounts falling due after more than one year | (809,880 | ) | (643,442 | ) |

PROVISIONS FOR LIABILITIES | (169,000 | ) | (95,000 | ) |

NET ASSETS | 391,773 |  | 239,800 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Revaluation reserve | 7 | 289,592 |  | - |  |

Retained earnings | 101,781 |  | 239,400 |  |

SHAREHOLDERS' FUNDS | 391,773 |  | 239,800 |  |

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

ABRIDGED BALANCE SHEET - continued

31ST DECEMBER 2024

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Profit and Loss and an abridged Balance Sheet for the year ended 31st December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th September 2025 and were signed on its behalf by:

Mr D L Jones - Director

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

1. | STATUTORY INFORMATION

| J & D Water Consultants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | in accordance with the property

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Going concern basis of accounting

| The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the directors consider appropriate.

| Hire purchase and leasing commitments

| Assets held under finance leases and hire purchase contracts, which are those where

| substantially all the risks and rewards of ownership of the asset have passed to the

| company, are capitalised in the balance sheet and depreciated over their useful lives.

| The interest element of the rental obligations is charged to the profit and loss account over

| the period of the lease and represents a constant proportion of the balance of capital

| repayments outstanding.

| Rentals paid under operating leases are charged to income on a straight line basis over the

| lease term.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 32 (2023 - 30 ) .

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

4. | INTANGIBLE FIXED ASSETS

Totals |

| £

| COST

| At 1st January 2024

| and 31st December 2024 | 44,000 |  |

| AMORTISATION

| At 1st January 2024 | 39,600 |  |

| Amortisation for year | 4,400 |  |

| At 31st December 2024 | 44,000 |  |

| NET BOOK VALUE

| At 31st December 2024 | - |  |

| At 31st December 2023 | 4,400 |  |

5. | TANGIBLE FIXED ASSETS

Totals |

| £

| COST OR VALUATION

| At 1st January 2024 | 1,261,846 |  |

| Additions | 389,823 |  |

| Disposals | (68,710 | ) |

| Revaluations 2024 | 289,592 |  |

| At 31st December 2024 | 1,872,551 |  |

| DEPRECIATION

| At 1st January 2024 | 343,763 |  |

| Charge for year | 188,753 |  |

| Eliminated on disposal | (38,559 | ) |

| At 31st December 2024 | 493,957 |  |

| NET BOOK VALUE

| At 31st December 2024 | 1,378,594 |  |

| At 31st December 2023 | 918,083 |  |

J & D WATER CONSULTANTS LTD (REGISTERED NUMBER: 08964269)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

5. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31st December 2024 is represented by:

Totals |

| £

| Cost | 1,872,551 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

| £ | £

| Hire purchase contracts | 813,759 |  | 544,661 |  |

7. | RESERVES

Revaluation |

reserve |

| £

| Revaluation of property | 289,592 |  |

| At 31st December 2024 | 289,592 |  |