Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 07065872 Mr Sergiusz Jablonski Mr Sergiusz Jablonski true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07065872 2022-11-30 07065872 2023-11-30 07065872 2022-12-01 2023-11-30 07065872 frs-core:CurrentFinancialInstruments 2023-11-30 07065872 frs-core:Non-currentFinancialInstruments 2023-11-30 07065872 frs-core:BetweenOneFiveYears 2023-11-30 07065872 frs-core:MotorVehicles 2022-12-01 2023-11-30 07065872 frs-core:PlantMachinery 2023-11-30 07065872 frs-core:PlantMachinery 2022-12-01 2023-11-30 07065872 frs-core:PlantMachinery 2022-11-30 07065872 frs-core:WithinOneYear 2023-11-30 07065872 frs-core:ShareCapital 2023-11-30 07065872 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07065872 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07065872 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 07065872 frs-bus:SmallEntities 2022-12-01 2023-11-30 07065872 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 07065872 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07065872 1 2022-12-01 2023-11-30 07065872 frs-bus:Director1 2022-12-01 2023-11-30 07065872 frs-bus:Director1 2022-11-30 07065872 frs-bus:Director1 2023-11-30 07065872 frs-countries:EnglandWales 2022-12-01 2023-11-30 07065872 2021-11-30 07065872 2022-11-30 07065872 2021-12-01 2022-11-30 07065872 frs-core:CurrentFinancialInstruments 2022-11-30 07065872 frs-core:Non-currentFinancialInstruments 2022-11-30 07065872 frs-core:BetweenOneFiveYears 2022-11-30 07065872 frs-core:WithinOneYear 2022-11-30 07065872 frs-core:ShareCapital 2022-11-30 07065872 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 07065872
GJ Design & Build Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07065872
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,900 29,857
20,900 29,857
CURRENT ASSETS
Stocks 5 30,000 45,000
Debtors 6 472,024 454,721
Cash at bank and in hand 1 16,000
502,025 515,721
Creditors: Amounts Falling Due Within One Year 7 (363,745 ) (310,271 )
NET CURRENT ASSETS (LIABILITIES) 138,280 205,450
TOTAL ASSETS LESS CURRENT LIABILITIES 159,180 235,307
Creditors: Amounts Falling Due After More Than One Year 8 (86,971 ) (123,678 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,225 ) (5,673 )
NET ASSETS 66,984 105,956
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 66,982 105,954
SHAREHOLDERS' FUNDS 66,984 105,956
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sergiusz Jablonski
Director
27/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GJ Design & Build Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07065872 . The registered office is Unit 205, Cervantes House 5-9 Headstone Road, Harrow, HA1 1PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover for building projects represents value of work done, excluding value added tax.

Turnover is recognised when the project is completed and at the end of the project an invoice is raised for the full value of work done.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and are capitalised in the balance sheet. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as liability.
2.5. Stocks and Work in Progress
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 stocks. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 3)
2 3
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2022 42,829
Disposals (7,000 )
As at 30 November 2023 35,829
...CONTINUED
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Depreciation
As at 1 December 2022 12,972
Provided during the period 8,957
Disposals (7,000 )
As at 30 November 2023 14,929
Net Book Value
As at 30 November 2023 20,900
As at 1 December 2022 29,857
5. Stocks
2023 2022
£ £
Stock 30,000 45,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 26,610 23,329
Other debtors 445,414 431,392
472,024 454,721
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,208 4,791
Trade creditors 43 27
Bank loans and overdrafts 51,074 55,197
Other creditors 67,678 55,529
Taxation and social security 239,742 194,727
363,745 310,271
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 17,530 22,739
Bank loans 69,441 100,939
86,971 123,678
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by the directors.
2023 2022
£ £
Bank loans and overdrafts 75,939 96,537
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10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,208 4,791
Later than one year and not later than five years 17,530 22,739
22,738 27,530
22,738 27,530
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Sergiusz Jablonski 310,219 25,458 - - 335,677
The above loan is unsecured and repayable on demand.
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Sergiusz Jablonski, the director of the company.
Page 5