JSL Garden Construction Ltd - Accounts to registrar (filleted) - small 23.1.5

REGISTERED NUMBER: 12951580 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2023

for

JSL Garden Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Law

M V Law

REGISTERED OFFICE:

Herons Oak

Northiam Road

Staplecross

East Sussex

TN32 5RP

REGISTERED NUMBER:

12951580 (England and Wales)

ACCOUNTANTS:

Battle Consulancy Ltd

Herons Oak

Northiam Road

Staplecross

East Sussex

TN32 5RP

FIXED ASSETS

Tangible assets

4

657

1,307

CURRENT ASSETS

Debtors

5

1,090

1,934

Cash at bank

2,744

1,464

3,834

3,398

CREDITORS

Amounts falling due within one year

6

4,757

3,337

NET CURRENT (LIABILITIES)/ASSETS

(923

)

61

TOTAL ASSETS LESS CURRENT LIABILITIES

(266

)

1,368

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(366

)

1,268

(266

)

1,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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 December 2023 and were signed on its behalf by:

J S Law - Director

M V Law - Director

1.	STATUTORY INFORMATION

JSL Garden Construction 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

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2022

2,117

Additions

17,514

Disposals

(18,279

)

At 31 October 2023

1,352

DEPRECIATION

At 1 November 2022

810

Charge for year

220

Eliminated on disposal

(335

)

At 31 October 2023

695

NET BOOK VALUE

At 31 October 2023

657

At 31 October 2022

1,307

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.23

31.10.22

£

£

Trade debtors

-

126

Other debtors

1,090

1,808

1,090

1,934

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.23

31.10.22

£

£

Trade creditors

4

-

Taxation and social security

(1,482

)

(301

)

Other creditors

6,235

3,638

4,757

3,337

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2023 and 31 October 2022:

31.10.23

31.10.22

£

£

J S Law

Balance outstanding at start of year

1,808

(2,735

)

Amounts advanced

-

17,660

Amounts repaid

(5,472

)

(13,117

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,664

)

1,808

M V Law

Balance outstanding at start of year

(3,288

)

(2,848

)

Amounts advanced

718

-

Amounts repaid

-

(440

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,570

)

(3,288

)