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REGISTERED NUMBER: 06012687 (England and Wales)














Financial Statements

for the Year Ended 30 November 2023

for

A J Building Services (NW) Ltd

A J Building Services (NW) Ltd (Registered number: 06012687)

Contents of the Financial Statements
for the Year Ended 30 November 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


A J Building Services (NW) Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: R Webster
I Webster
S E Tyrer





REGISTERED OFFICE: Oriel House
2 - 8 Oriel Road
Bootle
Merseyside
L20 7EP





REGISTERED NUMBER: 06012687 (England and Wales)





ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

A J Building Services (NW) Ltd (Registered number: 06012687)

Statement of Financial Position
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,966 2,988

CURRENT ASSETS
Stocks 14,603 14,107
Debtors 5 49,270 84,093
Cash at bank 20,902 4,846
84,775 103,046
CREDITORS
Amounts falling due within one year 6 77,210 78,618
NET CURRENT ASSETS 7,565 24,428
TOTAL ASSETS LESS CURRENT LIABILITIES 17,531 27,416

CREDITORS
Amounts falling due after more than one year 7 (7,296 ) (20,815 )

PROVISIONS FOR LIABILITIES (500 ) (568 )
NET ASSETS 9,735 6,033

CAPITAL AND RESERVES
Called up share capital 8 3 3
Share premium 5,171 5,171
Retained earnings 4,561 859
SHAREHOLDERS' FUNDS 9,735 6,033

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

A J Building Services (NW) Ltd (Registered number: 06012687)

Statement of Financial Position - continued
30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2024 and were signed on its behalf by:





S E Tyrer - Director


A J Building Services (NW) Ltd (Registered number: 06012687)

Notes to the Financial Statements
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

A J Building Services (NW) 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 represents the fair value of services provided under contracts with customers to the extent that there is a right to consideration. It is measured at the fair value of the consideration due. Where a service is incomplete at the year end, turnover represents the value of the service provided to that date based on an appropriate proportion of the total expected consideration at completion.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

A J Building Services (NW) Ltd (Registered number: 06012687)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


2. ACCOUNTING POLICIES - continued

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 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 2,807 19,423 1,082 23,312
Additions - 9,276 - 9,276
At 30 November 2023 2,807 28,699 1,082 32,588
DEPRECIATION
At 1 December 2022 1,856 17,447 1,021 20,324
Charge for year 238 2,040 20 2,298
At 30 November 2023 2,094 19,487 1,041 22,622
NET BOOK VALUE
At 30 November 2023 713 9,212 41 9,966
At 30 November 2022 951 1,976 61 2,988

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 35,843 69,222
Amounts owed by group undertakings 4,997 4,997
Other debtors 8,430 9,874
49,270 84,093

A J Building Services (NW) Ltd (Registered number: 06012687)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 10,704 10,440
Amounts owed to group undertakings 2,410 34,359
Taxation and social security 33,154 19,607
Other creditors 30,942 14,212
77,210 78,618

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 7,296 20,815

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
3 Ordinary Shares £1 3 3

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
R Webster
Balance outstanding at start of year - 14,240
Amounts advanced - 41,498
Amounts repaid - (55,738 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

I Webster
Balance outstanding at start of year 3,366 19,447
Amounts advanced - 38,695
Amounts repaid (3,366 ) (54,776 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 3,366

A J Building Services (NW) Ltd (Registered number: 06012687)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

S E Tyrer
Balance outstanding at start of year - 12,738
Amounts repaid - (12,738 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. CONTROLLING PARTY

The controlling party is A J Building Services (NW) Holdings Ltd.