IRIS Accounts Production v24.3.0.553 07525542 director 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure075255422023-03-31075255422024-03-31075255422023-04-012024-03-31075255422022-03-31075255422022-04-012023-03-31075255422023-03-3107525542ns16:EnglandWales2023-04-012024-03-3107525542ns15:PoundSterling2023-04-012024-03-3107525542ns11:Director12023-04-012024-03-3107525542ns11:PrivateLimitedCompanyLtd2023-04-012024-03-3107525542ns11:SmallEntities2023-04-012024-03-3107525542ns11:AuditExempt-NoAccountantsReport2023-04-012024-03-3107525542ns11:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3107525542ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-3107525542ns11:FullAccounts2023-04-012024-03-310752554212023-04-012024-03-3107525542ns11:RegisteredOffice2023-04-012024-03-3107525542ns6:CurrentFinancialInstruments2024-03-3107525542ns6:CurrentFinancialInstruments2023-03-3107525542ns6:ShareCapital2024-03-3107525542ns6:ShareCapital2023-03-3107525542ns6:RetainedEarningsAccumulatedLosses2024-03-3107525542ns6:RetainedEarningsAccumulatedLosses2023-03-3107525542ns6:NetGoodwill2023-04-012024-03-3107525542ns6:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107525542ns6:PlantMachinery2023-04-012024-03-3107525542ns6:NetGoodwill2023-03-3107525542ns6:NetGoodwill2024-03-3107525542ns6:NetGoodwill2023-03-3107525542ns6:PlantMachinery2023-03-3107525542ns6:PlantMachinery2024-03-3107525542ns6:PlantMachinery2023-03-3107525542ns6:WithinOneYearns6:CurrentFinancialInstruments2024-03-3107525542ns6:WithinOneYearns6:CurrentFinancialInstruments2023-03-31
REGISTERED NUMBER: 07525542 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BJM (WASTE) LIMITED

BJM (WASTE) LIMITED (REGISTERED NUMBER: 07525542)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BJM (WASTE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: B J Martin





REGISTERED OFFICE: 31 High Street
Haverhill
Suffolk
CB9 8AD





REGISTERED NUMBER: 07525542 (England and Wales)





ACCOUNTANTS: Streets Hackett Griffey LLP
Accountants & Business Advisers
31 High Street
Haverhill
Suffolk
CB9 8AD

BJM (WASTE) LIMITED (REGISTERED NUMBER: 07525542)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 66,013 61,497
66,013 61,497

CURRENT ASSETS
Stocks 13,973 88,980
Debtors 6 107,701 121,899
Cash at bank 348,005 283,576
469,679 494,455
CREDITORS
Amounts falling due within one year 7 194,201 128,222
NET CURRENT ASSETS 275,478 366,233
TOTAL ASSETS LESS CURRENT
LIABILITIES

341,491

427,730

PROVISIONS FOR LIABILITIES 16,503 11,684
NET ASSETS 324,988 416,046

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 324,888 415,946
SHAREHOLDERS' FUNDS 324,988 416,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BJM (WASTE) LIMITED (REGISTERED NUMBER: 07525542)

BALANCE SHEET - continued
31 MARCH 2024


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 director and authorised for issue on 22 October 2024 and were signed by:





B J Martin - Director


BJM (WASTE) LIMITED (REGISTERED NUMBER: 07525542)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

BJM (Waste) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 the amount derived from ordinary activities, stated after trade discounts, other sales taxes, net of VAT and as adjusted by work in progress.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 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 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.

BJM (WASTE) LIMITED (REGISTERED NUMBER: 07525542)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 125,000
AMORTISATION
At 1 April 2023
and 31 March 2024 125,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 100,118
Additions 22,448
Disposals (16,000 )
At 31 March 2024 106,566
DEPRECIATION
At 1 April 2023 38,621
Charge for year 16,096
Eliminated on disposal (14,164 )
At 31 March 2024 40,553
NET BOOK VALUE
At 31 March 2024 66,013
At 31 March 2023 61,497

BJM (WASTE) LIMITED (REGISTERED NUMBER: 07525542)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 98,837 116,026
Other debtors 8,864 5,873
107,701 121,899

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,045 2,002
Taxation and social security 178,734 117,478
Other creditors 12,422 8,742
194,201 128,222