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Registered number: 10053989
HJP Construction Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10053989
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,318 1,932
34,318 1,932
CURRENT ASSETS
Stocks 5 - 265,000
Debtors 6 195,351 -
Cash at bank and in hand 319,902 39,194
515,253 304,194
Creditors: Amounts Falling Due Within One Year 7 (140,143 ) (92,212 )
NET CURRENT ASSETS (LIABILITIES) 375,110 211,982
TOTAL ASSETS LESS CURRENT LIABILITIES 409,428 213,914
Creditors: Amounts Falling Due After More Than One Year 8 (15,724 ) (26,347 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (367 ) (367 )
NET ASSETS 393,337 187,200
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 393,336 187,199
SHAREHOLDERS' FUNDS 393,337 187,200
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Paul Ackrill
Director
23/08/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HJP Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10053989 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 400 - 1,247 2,167 3,814
Additions - 38,445 - - 38,445
As at 31 March 2024 400 38,445 1,247 2,167 42,259
Depreciation
As at 1 April 2023 222 - 723 937 1,882
Provided during the period 27 5,767 79 186 6,059
As at 31 March 2024 249 5,767 802 1,123 7,941
Net Book Value
As at 31 March 2024 151 32,678 445 1,044 34,318
As at 1 April 2023 178 - 524 1,230 1,932
5. Stocks
2024 2023
£ £
Work in progress - 265,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 169,692 -
VAT 16,967 -
Director's loan account 8,692 -
195,351 -
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 49,938 45,495
Bank loans and overdrafts 10,416 12,156
Corporation tax 72,411 8,217
Other taxes and social security 4,362 6,285
VAT - 190
Other creditors 3,016 2,301
Director's loan account - 17,568
140,143 92,212
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,724 26,347
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
Included in the Other Debtors is an amount of £8,692 (2023 - £17,568 creditor) owed to the director Mr P Ackrill, no repayment terms have been set and no interest is to be charged. 
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