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Registered Number: 05055241
England and Wales

 

 

 

A & J BUILDERS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 4,852    3,420 
4,852    3,420 
Current assets      
Debtors 13,561    12,387 
Cash at bank and in hand 9,603    4,038 
23,164    16,425 
Creditors: amount falling due within one year (25,833)   (19,577)
Net current assets (2,669)   (3,152)
 
Total assets less current liabilities 2,183    268 
Net assets 2,183    268 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 2,182    267 
Shareholder's funds 2,183    268 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 01 July 2024 and were signed by:


-------------------------------
Mr C J Jones
Director
1
General Information
A & J Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 05055241, registration address 6 Goodwood Close, Burghfield Common , Reading, Berkshire, RG7 3EZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery - 25% on cost 
Computer Equipment - 25% on cost
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss.

If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognized immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognized for the asset in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.
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.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2023 2,024    4,809    6,833 
Additions   3,105    3,105 
Disposals   (520)   (520)
At 31 March 2024 2,024    7,394    9,418 
Depreciation
At 01 April 2023 2,024    1,389    3,413 
Charge for year   1,673    1,673 
On disposals   (520)   (520)
At 31 March 2024 2,024    2,542    4,566 
Net book values
Closing balance as at 31 March 2024   4,852    4,852 
Opening balance as at 01 April 2023   3,420    3,420 


4.

Advances and Credits



Director's Advances, Credits And Guarantees
The following advances and credits to a director subsisted during the years ended 31st March 2024 and 31st March 2023:

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's Advances, Credits And Guarantees3,974 95,531 90,707 8,798 
397495531090707008798
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's Advances, Credits And Guarantees7,531 69,322 72,879 3,974 
753169322072879003974
5.

Debtors: amounts falling due within one year

.   2024
£
  2023
£
Trade debtors 2,570 
Prepayments & accrued income 1,620  2,700 
Other debtors 3,143  3,143 
4,763  8,413 

6.

Debtors: amounts falling due after one year

.   2024
£
  2023
£
Directors loan account 8,798  3,974 
8,798  3,974 

7.

Creditors: amounts falling due within one year

.   2024
£
  2023
£
Corporation tax 14,970  10,071 
PAYE & social security 725  644 
Accrued expenses 3,960  3,772 
Other creditors 241  872 
VAT 5,937  4,218 
25,833  19,577 

2