REGISTERED NUMBER: 08730254 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

J L Civil Engineering Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Mcbride

SECRETARY:

REGISTERED OFFICE:

114 Goldcrest Avenue

Farington Moss

Leyland

PR26 6AP

REGISTERED NUMBER:

08730254 (England and Wales)

ACCOUNTANTS:

Brian Gumbley Accountancy Services Ltd

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

FIXED ASSETS

Tangible assets

4

16,069

19,644

CURRENT ASSETS

Stocks

4,424

-

Debtors

5

667

21,285

Cash at bank and in hand

18,714

36,400

23,805

57,685

CREDITORS

Amounts falling due within one year

6

29,788

43,975

NET CURRENT (LIABILITIES)/ASSETS

(5,983

)

13,710

TOTAL ASSETS LESS CURRENT LIABILITIES

10,086

33,354

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

10,084

33,352

10,086

33,354

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

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

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 July 2025 and were signed by:

J Mcbride - Director

1.	STATUTORY INFORMATION

J L Civil Engineering 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.

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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

24,117

39,738

13,618

77,473

Additions

950

-

832

1,782

At 31 December 2024

25,067

39,738

14,450

79,255

DEPRECIATION

At 1 January 2024

17,164

31,893

8,772

57,829

Charge for year

1,976

1,962

1,419

5,357

At 31 December 2024

19,140

33,855

10,191

63,186

NET BOOK VALUE

At 31 December 2024

5,927

5,883

4,259

16,069

At 31 December 2023

6,953

7,845

4,846

19,644

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

-

20,599

Other debtors

667

686

667

21,285

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

-

25,326

Hire purchase contracts

7,281

6,501

Trade creditors

3,150

-

Tax

3,191

9,203

Social security and other taxes

39

2,134

Directors' current accounts

16,127

811

29,788

43,975