2023-04-012024-03-312024-03-31false07447984B. J. T. Construction Ltd2024-08-05iso4217:GBPxbrli:pure074479842023-04-01074479842024-03-31074479842023-04-012024-03-31074479842022-04-01074479842023-03-31074479842022-04-012023-03-3107447984bus:SmallEntities2023-04-012024-03-3107447984bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3107447984bus:FullAccounts2023-04-012024-03-3107447984bus:PrivateLimitedCompanyLtd2023-04-012024-03-3107447984core:WithinOneYear2024-03-3107447984core:AfterOneYear2024-03-3107447984core:WithinOneYear2023-03-3107447984core:AfterOneYear2023-03-3107447984core:ShareCapital2024-03-3107447984core:SharePremium2024-03-3107447984core:RevaluationReserve2024-03-3107447984core:OtherReservesSubtotal2024-03-3107447984core:RetainedEarningsAccumulatedLosses2024-03-3107447984core:ShareCapital2023-03-3107447984core:SharePremium2023-03-3107447984core:RevaluationReserve2023-03-3107447984core:OtherReservesSubtotal2023-03-3107447984core:RetainedEarningsAccumulatedLosses2023-03-3107447984core:LandBuildings2024-03-3107447984core:PlantMachinery2024-03-3107447984core:Vehicles2024-03-3107447984core:FurnitureFittings2024-03-3107447984core:OfficeEquipment2024-03-3107447984core:NetGoodwill2024-03-3107447984core:IntangibleAssetsOtherThanGoodwill2024-03-3107447984core:ListedExchangeTraded2024-03-3107447984core:UnlistedNon-exchangeTraded2024-03-3107447984core:LandBuildings2023-03-3107447984core:PlantMachinery2023-03-3107447984core:Vehicles2023-03-3107447984core:FurnitureFittings2023-03-3107447984core:OfficeEquipment2023-03-3107447984core:NetGoodwill2023-03-3107447984core:IntangibleAssetsOtherThanGoodwill2023-03-3107447984core:ListedExchangeTraded2023-03-3107447984core:UnlistedNon-exchangeTraded2023-03-3107447984core:LandBuildings2023-04-012024-03-3107447984core:PlantMachinery2023-04-012024-03-3107447984core:Vehicles2023-04-012024-03-3107447984core:FurnitureFittings2023-04-012024-03-3107447984core:OfficeEquipment2023-04-012024-03-3107447984core:NetGoodwill2023-04-012024-03-3107447984core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107447984core:ListedExchangeTraded2023-04-012024-03-3107447984core:UnlistedNon-exchangeTraded2023-04-012024-03-3107447984core:MoreThanFiveYears2023-04-012024-03-3107447984core:Non-currentFinancialInstruments2024-03-3107447984core:Non-currentFinancialInstruments2023-03-3107447984dpl:CostSales2023-04-012024-03-3107447984dpl:DistributionCosts2023-04-012024-03-3107447984core:LandBuildings2023-04-012024-03-3107447984core:PlantMachinery2023-04-012024-03-3107447984core:Vehicles2023-04-012024-03-3107447984core:FurnitureFittings2023-04-012024-03-3107447984core:OfficeEquipment2023-04-012024-03-3107447984dpl:AdministrativeExpenses2023-04-012024-03-3107447984core:NetGoodwill2023-04-012024-03-3107447984core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107447984dpl:GroupUndertakings2023-04-012024-03-3107447984dpl:ParticipatingInterests2023-04-012024-03-3107447984dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3107447984core:ListedExchangeTraded2023-04-012024-03-3107447984dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3107447984core:UnlistedNon-exchangeTraded2023-04-012024-03-3107447984dpl:CostSales2022-04-012023-03-3107447984dpl:DistributionCosts2022-04-012023-03-3107447984core:LandBuildings2022-04-012023-03-3107447984core:PlantMachinery2022-04-012023-03-3107447984core:Vehicles2022-04-012023-03-3107447984core:FurnitureFittings2022-04-012023-03-3107447984core:OfficeEquipment2022-04-012023-03-3107447984dpl:AdministrativeExpenses2022-04-012023-03-3107447984core:NetGoodwill2022-04-012023-03-3107447984core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107447984dpl:GroupUndertakings2022-04-012023-03-3107447984dpl:ParticipatingInterests2022-04-012023-03-3107447984dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3107447984core:ListedExchangeTraded2022-04-012023-03-3107447984dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3107447984core:UnlistedNon-exchangeTraded2022-04-012023-03-3107447984core:NetGoodwill2024-03-3107447984core:IntangibleAssetsOtherThanGoodwill2024-03-3107447984core:LandBuildings2024-03-3107447984core:PlantMachinery2024-03-3107447984core:Vehicles2024-03-3107447984core:FurnitureFittings2024-03-3107447984core:OfficeEquipment2024-03-3107447984core:AfterOneYear2024-03-3107447984core:WithinOneYear2024-03-3107447984core:ListedExchangeTraded2024-03-3107447984core:UnlistedNon-exchangeTraded2024-03-3107447984core:ShareCapital2024-03-3107447984core:SharePremium2024-03-3107447984core:RevaluationReserve2024-03-3107447984core:OtherReservesSubtotal2024-03-3107447984core:RetainedEarningsAccumulatedLosses2024-03-3107447984core:NetGoodwill2023-03-3107447984core:IntangibleAssetsOtherThanGoodwill2023-03-3107447984core:LandBuildings2023-03-3107447984core:PlantMachinery2023-03-3107447984core:Vehicles2023-03-3107447984core:FurnitureFittings2023-03-3107447984core:OfficeEquipment2023-03-3107447984core:AfterOneYear2023-03-3107447984core:WithinOneYear2023-03-3107447984core:ListedExchange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B. J. T. Construction Ltd

Registered Number
07447984
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

B. J. T. Construction Ltd
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Bryan John Townend

Company Secretary

Bryan John Townend

Registered Address

18 Lytham Drive
Bramhall
Stockport
SK7 2LD

Registered Number

07447984 (England and Wales)
B. J. T. Construction Ltd
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets336,12646,152
36,12646,152
Current assets
Stocks420,15226,436
Debtors4,215969
Cash at bank and on hand4,4488,466
28,81535,871
Creditors amounts falling due within one year5(44,353)(51,408)
Net current assets (liabilities)(15,538)(15,537)
Total assets less current liabilities20,58830,615
Creditors amounts falling due after one year6(12,526)(20,580)
Provisions for liabilities8(6,864)(8,769)
Net assets1,1981,266
Capital and reserves
Called up share capital100100
Profit and loss account1,0981,166
Shareholders' funds1,1981,266
The financial statements were approved and authorised for issue by the Director on 5 August 2024, and are signed on its behalf by:
Bryan John Townend
Director
Registered Company No. 07447984
B. J. T. Construction Ltd
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings15
Vehicles25
Office Equipment33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2381,95434,5501,6412,871121,016
Additions1,047--7361,783
At 31 March 2483,00134,5501,6413,607122,799
Depreciation and impairment
At 01 April 2346,76424,9131,3331,85474,864
Charge for year8,8912,4094646311,809
At 31 March 2455,65527,3221,3792,31786,673
Net book value
At 31 March 2427,3467,2282621,29036,126
At 31 March 2335,1909,6373081,01746,152
4.Stocks

2024

2023

££
Raw materials and consumables3,5003,236
Work in progress16,65223,200
Total20,15226,436
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,97325,878
Bank borrowings and overdrafts-3,000
Taxation and social security15,00013,583
Finance lease and HP contracts8,0548,705
Other creditors8,326242
Total44,35351,408
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors12,52620,580
Total12,52620,580
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts12,52620,580
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)6,8648,769
Total6,8648,769