IRIS Accounts Production v24.3.0.553 14659186 Board of Directors Board of Directors 13.2.23 29.2.24 29.2.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh146591862023-02-12146591862024-02-29146591862023-02-132024-02-29146591862023-02-1214659186ns15:EnglandWales2023-02-132024-02-2914659186ns14:PoundSterling2023-02-132024-02-2914659186ns10:Director12023-02-132024-02-2914659186ns10:Director22023-02-132024-02-2914659186ns10:PrivateLimitedCompanyLtd2023-02-132024-02-2914659186ns10:SmallEntities2023-02-132024-02-2914659186ns10:AuditExempt-NoAccountantsReport2023-02-132024-02-2914659186ns10:SmallCompaniesRegimeForDirectorsReport2023-02-132024-02-2914659186ns10:SmallCompaniesRegimeForAccounts2023-02-132024-02-2914659186ns10:FullAccounts2023-02-132024-02-2914659186ns10:RegisteredOffice2023-02-132024-02-2914659186ns5:CurrentFinancialInstruments2024-02-2914659186ns5:ShareCapital2024-02-2914659186ns5:RetainedEarningsAccumulatedLosses2024-02-2914659186ns5:PlantMachinery2023-02-132024-02-2914659186ns5:MotorVehicles2023-02-132024-02-2914659186ns5:PlantMachinery2024-02-2914659186ns5:MotorVehicles2024-02-2914659186ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-29146591861ns10:Director12023-02-12146591861ns10:Director12023-02-132024-02-29146591861ns10:Director12024-02-29
REGISTERED NUMBER: 14659186 (England and Wales)

















A&J Building Partners Ltd

Financial Statements

for the period

13 February 2023 to 29 February 2024






A&J Building Partners Ltd (Registered number: 14659186)

Contents of the Financial Statements
for the period 13 February 2023 to 29 February 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A&J Building Partners Ltd

Company Information
for the period 13 February 2023 to 29 February 2024







DIRECTORS: J R Hillier
A P Southern





REGISTERED OFFICE: 22 Cedar Road
Charlton Down
Dorchester
Dorset
DT2 9UL





REGISTERED NUMBER: 14659186 (England and Wales)





ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX

A&J Building Partners Ltd (Registered number: 14659186)

Balance Sheet
29 February 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 4,613

CURRENT ASSETS
Stocks 689
Debtors 5 4,156
Cash at bank 1,131
5,976
CREDITORS
Amounts falling due within one year 6 10,394
NET CURRENT LIABILITIES (4,418 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

195

CAPITAL AND RESERVES
Called up share capital 4
Retained earnings 191
195

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 February 2024 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 29 October 2024 and were signed on its behalf by:




J R Hillier - Director



A P Southern - Director


A&J Building Partners Ltd (Registered number: 14659186)

Notes to the Financial Statements
for the period 13 February 2023 to 29 February 2024


1. STATUTORY INFORMATION

A&J Building Partners 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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 period 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.

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 period was 1 .

A&J Building Partners Ltd (Registered number: 14659186)

Notes to the Financial Statements - continued
for the period 13 February 2023 to 29 February 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
Additions 2,780 3,000 5,780
At 29 February 2024 2,780 3,000 5,780
DEPRECIATION
Charge for period 417 750 1,167
At 29 February 2024 417 750 1,167
NET BOOK VALUE
At 29 February 2024 2,363 2,250 4,613

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 798
Other debtors 1,980
Directors' current accounts 1,354
Deferred tax asset
Accelerated capital allowances 24
4,156

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 7,773
UK corporation tax 541
Tax and social security costs 1,480
Accruals and deferred income 600
10,394

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 29 February 2024:

£   
J R Hillier
Balance outstanding at start of period -
Amounts advanced 1,354
Amounts repaid -
Amounts written off -
Amounts waived -
Balance outstanding at end of period 1,354

The loan to the director was repaid on 11 March 2024.