Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2023-04-01falseNo description of principal activity11falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08519537 2023-04-01 2024-03-31 08519537 2022-04-01 2023-03-31 08519537 2024-03-31 08519537 2023-03-31 08519537 c:Director1 2023-04-01 2024-03-31 08519537 d:PlantMachinery 2023-04-01 2024-03-31 08519537 d:PlantMachinery 2024-03-31 08519537 d:PlantMachinery 2023-03-31 08519537 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08519537 d:CurrentFinancialInstruments 2024-03-31 08519537 d:CurrentFinancialInstruments 2023-03-31 08519537 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08519537 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08519537 d:ShareCapital 2024-03-31 08519537 d:ShareCapital 2023-03-31 08519537 d:RetainedEarningsAccumulatedLosses 2024-03-31 08519537 d:RetainedEarningsAccumulatedLosses 2023-03-31 08519537 c:FRS102 2023-04-01 2024-03-31 08519537 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08519537 c:FullAccounts 2023-04-01 2024-03-31 08519537 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08519537 2 2023-04-01 2024-03-31 08519537 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 08519537










DNJ BUILDING SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
DNJ BUILDING SERVICES LIMITED
REGISTERED NUMBER: 08519537

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
119
149

  
119
149

Current assets
  

Debtors: amounts falling due within one year
 5 
12,989
32,443

Cash at bank and in hand
  
20,103
8,724

  
33,092
41,167

Creditors: amounts falling due within one year
 7 
(17,619)
(16,705)

Net current assets
  
 
 
15,473
 
 
24,462

Total assets less current liabilities
  
15,592
24,611

  

Net assets
  
15,592
24,611


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
15,590
24,609

  
15,592
24,611


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 July 2024.




D. John
Director

Page 1

 
DNJ BUILDING SERVICES LIMITED
REGISTERED NUMBER: 08519537

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DNJ BUILDING SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The company is a private company limited by shares and was incorporated in England and Wales. The
registered office is:
Kingsridge House,
601 London Road,
Westcliff-on-Sea,
Essex,
SS0 9PE.
The registered company number is 08519537.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
DNJ BUILDING SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
DNJ BUILDING SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

2024
£

Wages and salaries
9,096

9,096


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2023
291



At 31 March 2024

291



Depreciation


At 1 April 2023
142


Charge for the year on owned assets
30



At 31 March 2024

172



Net book value



At 31 March 2024
119


5.


Debtors

2024
2023
£
£


Other debtors
12,989
32,443

12,989
32,443


Page 5

 
DNJ BUILDING SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
20,103
8,724

20,103
8,724



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
6,570
12,886

Other taxation and social security
-
2,819

Other creditors
9,849
-

Accruals and deferred income
1,200
1,000

17,619
16,705



Page 6