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REGISTERED NUMBER: 04729587 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 April 2023

for

N. J. Building Ltd.

N. J. Building Ltd. (Registered number: 04729587)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


N. J. Building Ltd.

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Miss M L Adams
Miss C L Adams





REGISTERED OFFICE: Kimber Lodge
Ryedown Lane
Bitton
Bristol
BS30 6JF





REGISTERED NUMBER: 04729587 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

N. J. Building Ltd. (Registered number: 04729587)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 77 103

CURRENT ASSETS
Stocks 435,854 508,808
Debtors 5 92,046 105,460
Cash at bank 11,433 21,319
539,333 635,587
CREDITORS
Amounts falling due within one year 6 515,841 606,181
NET CURRENT ASSETS 23,492 29,406
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,569

29,509

CREDITORS
Amounts falling due after more than one
year

7

130,516

130,523
NET LIABILITIES (106,947 ) (101,014 )

N. J. Building Ltd. (Registered number: 04729587)

Balance Sheet - continued
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings (107,049 ) (101,116 )
(106,947 ) (101,014 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 March 2024 and were signed on its behalf by:





Miss M L Adams - Director


N. J. Building Ltd. (Registered number: 04729587)

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

1. STATUTORY INFORMATION

N. J. Building 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 amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

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.

N. J. Building Ltd. (Registered number: 04729587)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 5,183
Disposals (5,000 )
At 30 April 2023 183
DEPRECIATION
At 1 May 2022 5,080
Charge for year 26
Eliminated on disposal (5,000 )
At 30 April 2023 106
NET BOOK VALUE
At 30 April 2023 77
At 30 April 2022 103

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other debtors 92,046 105,460

N. J. Building Ltd. (Registered number: 04729587)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 51,398 265,246
Other creditors 464,443 340,935
515,841 606,181

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 130,516 130,523