R. D. Jukes & Co. Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01159706

R. D. Jukes & Co. Limited

Filleted Unaudited Abridged Financial Statements

30 April 2025

R. D. Jukes & Co. Limited

Abridged Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		171,121	222,478

Current assets

Stocks		33,554	35,595
Debtors		1,288,654	734,662
Investments	6	1,421,171	321,154
Cash at bank and in hand		839,555	1,676,092
		------------	------------
		3,582,934	2,767,503

Creditors: amounts falling due within one year	2,487,320		1,837,341
	------------		------------
Net current assets		1,095,614	930,162
		------------	------------
Total assets less current liabilities		1,266,735	1,152,640

Provisions

Taxation including deferred tax	–	31,500
	------------	------------
Net assets	1,266,735	1,121,140
	------------	------------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	1,265,735	1,120,140
	------------	------------
Shareholders funds	1,266,735	1,121,140
	------------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of financial position for the year ending 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

R. D. Jukes & Co. Limited

Abridged Statement of Financial Position (continued)

30 April 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 9 October 2025 , and are signed on behalf of the board by:

J R Jukes

Director

Company registration number: 01159706

R. D. Jukes & Co. Limited

Notes to the Abridged Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Walsingham Street, Walsall, West Midlands, WS1 2JZ.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents the value of work done in the year, including estimates for amounts not yet invoiced. Turnover in respect of long term work in progress is recognised by reference to the stage of completion.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	20% reducing balance
Motor Vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stock and work in progress are stated at the lower of cost and net realisable value. In respect of long term contracts, the amounts recoverable on long term contracts are shown in debtors and represent the value of work done but not invoiced at the year end after making provisions for contingencies and anticipated future losses on contracts. Excess progress payments are included in creditors as payments received on account.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 26 (2024: 24 ).

5. Tangible assets

	£
Cost
At 1 May 2024	471,064
Additions	4,475
Disposals	( 2,500)
	---------
At 30 April 2025	473,039
	---------
Depreciation
At 1 May 2024	248,586
Charge for the year	55,427
Disposals	( 2,095)
	---------
At 30 April 2025	301,918
	---------
Carrying amount
At 30 April 2025	171,121
	---------
At 30 April 2024	222,478
	---------

6. Investments

	2025	2024
	£	£
Bank deposits	1,421,171	321,154
	------------	---------

7. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	2,706	2,666
Later than 1 year and not later than 5 years	676	3,422
	-------	-------
	3,382	6,088
	-------	-------