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REGISTERED NUMBER: 05389119 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

FOR

A J CONSTRUCTION (UK) LTD

A J CONSTRUCTION (UK) LTD (REGISTERED NUMBER: 05389119)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A J CONSTRUCTION (UK) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTOR: H A Asaf



SECRETARY:



REGISTERED OFFICE: Exodus House
Horizon Business Centre
14 Alder Close
Erith
Kent
DA18 4AJ



REGISTERED NUMBER: 05389119 (England and Wales)



ACCOUNTANTS: James Pollard
The Old Farm,
Trolliloes,
Cowbeech
Hailsham,
East Sussex
BN27 4QR



BANKERS: HSBC
Retail Unit
8,38 Canada Place
Canary Wharf
London
E14 5AH

A J CONSTRUCTION (UK) LTD (REGISTERED NUMBER: 05389119)

BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 369,351 373,746

CURRENT ASSETS
Debtors 5 18,274 16,215
Cash at bank 60,924 132,520
79,198 148,735
CREDITORS
Amounts falling due within one year 6 154,384 171,676
NET CURRENT LIABILITIES (75,186 ) (22,941 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

294,165

350,805

CREDITORS
Amounts falling due after more than one
year

7

156,369

163,753
NET ASSETS 137,796 187,052

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Revaluation reserve 8 102,026 102,026
Retained earnings 34,770 84,026
SHAREHOLDERS' FUNDS 137,796 187,052

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 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.

A J CONSTRUCTION (UK) LTD (REGISTERED NUMBER: 05389119)

BALANCE SHEET - continued
31ST MARCH 2023


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 20th October 2023 and were signed by:





H A Asaf - Director


A J CONSTRUCTION (UK) LTD (REGISTERED NUMBER: 05389119)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023


1. STATUTORY INFORMATION

A J Construction (UK) 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 as modified by the revaluation of certain assets.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 1 (2022 - 1 ) .

A J CONSTRUCTION (UK) LTD (REGISTERED NUMBER: 05389119)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1st April 2022
and 31st March 2023 350,000 53,495 403,495
DEPRECIATION
At 1st April 2022 - 29,749 29,749
Charge for year - 4,395 4,395
At 31st March 2023 - 34,144 34,144
NET BOOK VALUE
At 31st March 2023 350,000 19,351 369,351
At 31st March 2022 350,000 23,746 373,746

Cost or valuation at 31st March 2023 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2014 102,026 - 102,026
Cost 247,974 53,495 301,469
350,000 53,495 403,495

If freehold land and buildings had not been revalued it would have been included at the following historical cost:

2023 2022
£    £   
Cost 247,974 247,974

Value of land in freehold land and buildings 247,974 247,974

Freehold land and buildings is valued on an open market basis on 31st March 2014 by local estate agent .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 14,674 12,615
Other debtors 3,600 3,600
18,274 16,215

A J CONSTRUCTION (UK) LTD (REGISTERED NUMBER: 05389119)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,715 7,715
Trade creditors (418 ) 25,357
Taxation and social security 34,690 67,641
Other creditors 112,397 70,963
154,384 171,676

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 156,369 163,753

8. RESERVES
Revaluation
reserve
£   
At 1st April 2022
and 31st March 2023 102,026

9. ULTIMATE CONTROLLING PARTY

The controlling party is H A Asaf.