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REGISTERED NUMBER: 02605309 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2024

for

A.D.J. Limited

A.D.J. Limited (Registered number: 02605309)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A.D.J. Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: T J Boothman
C A Boothman
A Boothman





SECRETARY: A Boothman





REGISTERED OFFICE: C/O Towers + Gornall Ltd
River View, 96 High Street
Garstang
Preston
Lancashire
PR3 1WZ





REGISTERED NUMBER: 02605309 (England and Wales)





ACCOUNTANTS: Towers + Gornall Ltd
Chartered Certified Accountants
River View
96 High Street
Garstang
Preston
Lancashire
PR3 1WZ

A.D.J. Limited (Registered number: 02605309)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 101,894 135,048

CURRENT ASSETS
Stocks 3,300 3,150
Debtors 5 26,841 39,523
Cash at bank 291,858 289,962
321,999 332,635
CREDITORS
Amounts falling due within one year 6 51,847 53,260
NET CURRENT ASSETS 270,152 279,375
TOTAL ASSETS LESS CURRENT
LIABILITIES

372,046

414,423

PROVISIONS FOR LIABILITIES 14,440 22,025
NET ASSETS 357,606 392,398

CAPITAL AND RESERVES
Called up share capital 3,000 3,000
Capital redemption reserve 7 1,000 1,000
Retained earnings 7 353,606 388,398
SHAREHOLDERS' FUNDS 357,606 392,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 11 November 2024 and were signed on its behalf by:



A Boothman - Director



T J Boothman - Director


A.D.J. Limited (Registered number: 02605309)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

A.D.J. Limited 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provision of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year 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 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

A.D.J. Limited (Registered number: 02605309)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 376,455
Additions 5,064
Disposals (58,031 )
At 30 September 2024 323,488
DEPRECIATION
At 1 October 2023 241,407
Charge for year 24,447
Eliminated on disposal (44,260 )
At 30 September 2024 221,594
NET BOOK VALUE
At 30 September 2024 101,894
At 30 September 2023 135,048

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 26,841 39,523

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 541 106
Taxation and social security 38,332 41,396
Other creditors 12,974 11,758
51,847 53,260

7. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 October 2023 388,398 1,000 389,398
Profit for the year 60,608 60,608
Dividends (95,400 ) (95,400 )
At 30 September 2024 353,606 1,000 354,606

8. RELATED PARTY DISCLOSURES

.At 30 September 2024 the company owed £10,775 to the directors (2023: £9,763) No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.