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Registered Number: 12566650
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 April 2024

for

AJ BUILD LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 26,531    23,268 
26,531    23,268 
Current assets      
Stocks 46,882    32,990 
Debtors 33,374    46,422 
Cash at bank and in hand 23,530    46,103 
103,786    125,515 
Creditors: amount falling due within one year (106,776)   (128,761)
Net current assets (2,990)   (3,246)
 
Total assets less current liabilities 23,541    20,022 
Creditors: amount falling due after more than one year (21,455)   (19,075)
Net assets 2,086    947 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 1,986    847 
Shareholders' funds 2,086    947 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 25 November 2024 and were signed on its behalf by:


-------------------------------
Aaron Robins
Director
1
General Information
AJ Build Limited is a private company, limited by shares, registered in England and Wales, registration number 12566650, registration address 158 Elmleaze, Gloucester, Gloucestershire, GL2 0LB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable 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 capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures and Fittings 33% Straight Line
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 12 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 May 2023 19,502    21,995    212    657    42,366 
Additions   13,995    628      14,623 
Disposals        
At 30 April 2024 19,502    35,990    840    657    56,989 
Depreciation
At 01 May 2023 11,235    7,099    212    552    19,098 
Charge for year 3,900    7,198    209    53    11,360 
On disposals        
At 30 April 2024 15,135    14,297    421    605    30,458 
Net book values
Closing balance as at 30 April 2024 4,367    21,693    419    52    26,531 
Opening balance as at 01 May 2023 8,267    14,896      105    23,268 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2