JCM Environmental Surveys Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 05944265 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2019

for

JCM Environmental Surveys Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Jones

C Jones

REGISTERED OFFICE:

Yoden House

30 Yoden Way

Peterlee

SR8 1AL

REGISTERED NUMBER:

05944265 (England and Wales)

ACCOUNTANTS:

Christopher Bailey

Yoden House

30 Yoden Way

Peterlee

Co. Durham

SR8 1AL

FIXED ASSETS

Tangible assets

4

-

848

Investments

5

100

100

100

948

CURRENT ASSETS

Debtors

6

23,036

23,036

CREDITORS

Amounts falling due within one year

7

(402

)

(927

)

NET CURRENT ASSETS

22,634

22,109

TOTAL ASSETS LESS CURRENT LIABILITIES

22,734

23,057

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

22,634

22,957

SHAREHOLDERS' FUNDS

22,734

23,057

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2019 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2020 and were signed on its behalf by:

M Jones - Director

1.	STATUTORY INFORMATION

JCM Environmental Surveys Limited 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.

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 etc

-

25% on reducing balance, 15% on reducing balance and 15% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 4 (2018 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2018

11,989

Disposals

(11,989

)

At 31 July 2019

-

DEPRECIATION

At 1 August 2018

11,141

Eliminated on disposal

(11,141

)

At 31 July 2019

-

NET BOOK VALUE

At 31 July 2019

-

At 31 July 2018

848

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2018

and 31 July 2019

100

NET BOOK VALUE

At 31 July 2019

100

At 31 July 2018

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.19

31.7.18

£

£

Amounts owed by group undertakings

23,036

23,036

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.19

31.7.18

£

£

Directors' current accounts

2

528

Accrued expenses

400

399

402

927

8.	RELATED PARTY DISCLOSURES

During the year the company revised its loan agreement with, JCM Environmental Services Ltd. At the

balance sheet date, the subsidiary owed the company £23,036 (2018: owed by subsidiary £23,036).