Registered number
12522703
DJS Civil Engineering Ltd
Unaudited Filleted Accounts
31 March 2024
DJS Civil Engineering Ltd
Registered number: 12522703
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 243,595 138,363
Current assets
Work in progress 2,947 -
Debtors 4 23,523 8,952
Cash at bank and in hand 74,637 78,626
101,107 87,578
Creditors: amounts falling due within one year 5 (100,484) (90,357)
Net current assets/(liabilities) 623 (2,779)
Total assets less current liabilities 244,218 135,584
Creditors: amounts falling due after more than one year 6 (97,835) (20,455)
Provisions for liabilities (46,283) (26,289)
Net assets 100,100 88,840
Capital and reserves
Called up share capital 100 100
Profit and loss account 100,000 88,740
Shareholders' funds 100,100 88,840
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Daniel Edward Digby
Director
Approved by the board on 13 November 2024
DJS Civil Engineering Ltd
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer Equipment over 3 years
Plant and machinery over 4 years
Plant and Machinery on HP over the term of the HP agreement
Motor over 4 years
Work in Progress
Work in Progress are works underway at the yearend but not completed. Work in Progress is valued at full contract price multiplied by the percentage of work completed.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 2
3 Tangible fixed assets
Computer Equipment Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 April 2023 - 147,517 32,735 180,252
Additions 900 289,605 - 290,505
Disposals - (97,725) - (97,725)
At 31 March 2024 900 339,397 32,735 373,032
Depreciation
At 1 April 2023 - 39,161 2,728 41,889
Charge for the year 297 87,613 8,184 96,094
On disposals - (8,546) - (8,546)
At 31 March 2024 297 118,228 10,912 129,437
Net book value
At 31 March 2024 603 221,169 21,823 243,595
At 31 March 2023 - 108,356 30,007 138,363
4 Debtors 2024 2023
£ £
Trade debtors 18,984 6,952
Other debtors 4,539 2,000
23,523 8,952
5 Creditors: amounts falling due within one year 2024 2023
£ £
Loans and overdrafts 10,800 -
Obligations under finance lease and hire purchase contracts 38,774 18,910
Trade creditors 17,562 45,111
Taxation and social security costs - 3,852
Other creditors 33,348 22,484
100,484 90,357
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 6,460 -
Obligations under finance lease and hire purchase contracts 91,375 20,455
97,835 20,455
7 Related party transactions
Digby Civils Limited
Company director, Daniel Digby, is also a shareholder of Digby Civils Limited
During the year, DJS Civil Engineering Ltd received a loan of £30,000 from Digby Civils Ltd as at 31st March 2024 a total of £17,260.48 was owed back to Digby Civils Ltd. During the year DJS Civil Engineering Ltd invoiced Digby Civils Ltd a total of £12,984 and received costs of £3,480. As at 31st March 2024 £NIL monies were owed to or from Digby Civils Ltd
8 Controlling party
Directors Daniel Edward Digby and Jordan Ashleigh Digby each own 50% of the company's share capital. As such, they are jointly the company's ultimate controlling party.
9 Transactions with Directors
During the year company director Daniel Digby used a current account with the company to record amounts due to him and amounts drawn by him. As at 31st March 2024 the account showed an amount owing back to Daniel Digby as a director of £18,728.59 (2023: £11,602.00). The amount is repayable on demand and carries interest.

During the year company director Jordan Digby used a current account with the company to record amounts due to her and amounts drawn by her. The account shows an amount owing back to Jordan Digby as a director as at 31st March 2024 of £10,245.57 (2023: £8,600.00). The amount is repayable on demand and does not carries interest.
10 Other information
DJS Civil Engineering Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
Quarry Cottage
Rock Road
Devauden
Monmouthshire
NP16 6NU
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