2022-04-012023-03-312023-03-31false04836121BJA Construction 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BJA Construction Limited

Registered Number
04836121
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

BJA Construction Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Ashton, Brian John
Ashton, Lee

Registered Address

107 North Street
Martock
TA12 6EJ

Registered Number

04836121 (England and Wales)
BJA Construction Limited
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets5167667
Tangible assets672,03172,499
72,19873,166
Current assets
Debtors71,565483
Cash at bank and on hand10,9708,779
12,5359,262
Creditors amounts falling due within one year8(63,623)(67,877)
Net current assets (liabilities)(51,088)(58,615)
Total assets less current liabilities21,11014,551
Provisions for liabilities9(265)(353)
Net assets20,84514,198
Capital and reserves
Called up share capital200200
Profit and loss account20,64513,998
Shareholders' funds20,84514,198
The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2023, and are signed on its behalf by:
Ashton, Brian John
Director
Registered Company No. 04836121
BJA Construction Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Intangible assets policy
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

20232022
Average number of employees during the year22
5.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2210,00010,000
At 31 March 2310,00010,000
Amortisation and impairment
At 01 April 229,3339,333
Charge for year500500
At 31 March 239,8339,833
Net book value
At 31 March 23167167
At 31 March 22667667
6.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2270,6281,32543,5252,731118,209
At 31 March 2370,6281,32543,5252,731118,209
Depreciation and impairment
At 01 April 22-1,31241,6672,73145,710
Charge for year-3465-468
At 31 March 23-1,31542,1322,73146,178
Net book value
At 31 March 2370,628101,393-72,031
At 31 March 2270,628131,858-72,499
7.Debtors

2023

2022

££
Other debtors703-
Prepayments and accrued income862483
Total1,565483
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Amounts owed to related parties55,77560,651
Taxation and social security5,9845,523
Other creditors1,018933
Accrued liabilities and deferred income846770
Total63,62367,877
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)265353
Total265353