CJS Environmental Limited - Accounts to registrar - small 17.1

REGISTERED NUMBER: 05866852 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2016

for

CJS Environmental Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

D Baker

Mrs T Gray

D Gray

K Churchill

SECRETARY:

Mrs T Gray

REGISTERED OFFICE:

Aspen House

Airport Services Road

Portsmouth

Hampshire

PO3

5RA

REGISTERED NUMBER:

05866852 (England and Wales)

ACCOUNTANTS:

Johnston Wood Roach Limited

24 Picton House

Hussar Court

Waterlooville

Hampshire

PO7 7SQ

FIXED ASSETS

Tangible assets

4

1,446

3,975

CURRENT ASSETS

Debtors

5

25,213

28,933

Cash at bank and in hand

500

24,441

25,713

53,374

CREDITORS

Amounts falling due within one year

6

26,138

26,527

NET CURRENT (LIABILITIES)/ASSETS

(425

)

26,847

TOTAL ASSETS LESS CURRENT LIABILITIES

1,021

30,822

PROVISIONS FOR LIABILITIES

275

795

NET ASSETS

746

30,027

CAPITAL AND RESERVES

Called up share capital

72

72

Retained earnings

674

29,955

SHAREHOLDERS' FUNDS

746

30,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2016 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 27 September 2017 and were signed on its behalf by:

Mrs T Gray - Director

D Baker - Director

1.	STATUTORY INFORMATION

CJS Environmental 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial

statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of

Ireland":

- the requirements of Section 7 Statement of Cash Flows - Presentation of a Statement of Cash Flow and related

notes and disclosures;

- the requirements of Section 11 'Basic Financial Instruments' & Section 12 'Other Financial Instrument Issues' -

Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis

of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value

changes recognised in the profit or loss and in other comprehensive income.

- Section 33 'Related Party Disclosures' - Compensation for key management personnel.

First time adoption of FRS 102

These financial statements are the first financial statements of CJS Environmental Limited prepared in

accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and

Republic of Ireland' (FRS 102). The financial statements of CJS Environmental Limited for the year ended 31

December 2015 were prepared in accordance with previous UK GAAP.

Some of the FRS 102 recognition, measurement, presentation and disclosure requirements and accounting policy

choices differ from previous UK GAAP. Consequently, the directors have amended certain accounting policies

to comply with FRS 102. The directors have also taken advantage of certain exemptions from the requirements

of FRS 102 permitted by FRS 102 Chapter 35 'Transition to this FRS'.

Comparative figures have been restated to reflect the adjustments made, except to the extent that the directors

have taken advantage of exemptions to retrospective application of FRS 102 permitted by FRS 102 Chapter 35

'Transition to this FRS'. Adjustments are recognised directly in equity within the cumulative profit and loss

account at the transition date.

Monetary amounts in these financial statements are rounded to the nearest whole £1, except where otherwise

indicated.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

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 Equipment

-

33% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2016

and 31 December 2016

58,615

10,115

529

69,259

DEPRECIATION

At 1 January 2016

58,615

6,140

529

65,284

Charge for year

-

2,529

-

2,529

At 31 December 2016

58,615

8,669

529

67,813

NET BOOK VALUE

At 31 December 2016

-

1,446

-

1,446

At 31 December 2015

-

3,975

-

3,975

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.16

31.12.15

£

£

Trade debtors

23,446

25,850

Other debtors

1,767

3,083

25,213

28,933

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.16

31.12.15

£

£

Bank loans and overdrafts

4,468

-

Trade creditors

6,188

10,993

Taxation and social security

7,455

13,876

Other creditors

8,027

1,658

26,138

26,527

7.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

8.	FIRST YEAR ADOPTION

The company transitioned to FRS 102 from previously extant UK GAAP as at 1 January 2016.

There has been no impact on the equity of the company or the profit previously reported as a result of the

transition.

The following reproduces the text of the report prepared for the directors and members in respect of the

company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is

only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other

primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2016 set out on pages to and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Johnston Wood Roach Limited

24 Picton House

Hussar Court

Waterlooville

Hampshire

PO7 7SQ

Date: .............................................