IRIS Accounts Production v24.3.2.46 06660339 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false true false 39361 39361 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh066603392023-07-31066603392024-07-31066603392023-08-012024-07-31066603392022-07-31066603392022-08-012023-07-31066603392023-07-3106660339ns15:EnglandWales2023-08-012024-07-3106660339ns14:PoundSterling2023-08-012024-07-3106660339ns10:Director12023-08-012024-07-3106660339ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3106660339ns10:SmallEntities2023-08-012024-07-3106660339ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3106660339ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3106660339ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3106660339ns10:FullAccounts2023-08-012024-07-3106660339ns10:Director2422023-08-012024-07-3106660339ns10:Director2422024-07-3106660339ns10:Director22023-08-012024-07-3106660339ns10:RegisteredOffice2023-08-012024-07-3106660339ns5:CurrentFinancialInstruments2024-07-3106660339ns5:CurrentFinancialInstruments2023-07-3106660339ns5:ShareCapital2024-07-3106660339ns5:ShareCapital2023-07-3106660339ns5:RetainedEarningsAccumulatedLosses2024-07-3106660339ns5:RetainedEarningsAccumulatedLosses2023-07-3106660339ns5:PlantMachinery2023-08-012024-07-3106660339ns5:PlantMachinery2023-07-3106660339ns5:PlantMachinery2024-07-3106660339ns5:PlantMachinery2023-07-3106660339ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3106660339ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31066603391ns10:Director12023-07-31066603391ns10:Director12022-07-31066603391ns10:Director12023-08-012024-07-31066603391ns10:Director12022-08-012023-07-31066603391ns10:Director12024-07-31066603391ns10:Director12023-07-31
REGISTERED NUMBER: 06660339 (England and Wales)
















A & J HOUSE BUILDING CONTRACTORS LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






A & J HOUSE BUILDING CONTRACTORS LTD. (REGISTERED NUMBER: 06660339)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & J HOUSE BUILDING CONTRACTORS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: A M Brown
J A Brown





REGISTERED OFFICE: 2 Lakeview Stables
Lower St. Clere
Kemsing
Sevenoaks
Kent
TN15 6NL





REGISTERED NUMBER: 06660339 (England and Wales)





ACCOUNTANTS: Lakeview Southern Limited
Chartered Accountants
2 Lakeview Stables
Lower St. Clere
Kemsing
Sevenoaks
Kent
TN15 6NL

A & J HOUSE BUILDING CONTRACTORS LTD. (REGISTERED NUMBER: 06660339)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,170 43,979

CURRENT ASSETS
Debtors 5 295,078 260,750
Cash at bank 79,942 88,786
375,020 349,536
CREDITORS
Amounts falling due within one year 6 377,861 345,974
NET CURRENT (LIABILITIES)/ASSETS (2,841 ) 3,562
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,329

47,541

PROVISIONS FOR LIABILITIES 8,400 10,995
NET ASSETS 36,929 36,546

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 36,829 36,446
36,929 36,546

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

A & J HOUSE BUILDING CONTRACTORS LTD. (REGISTERED NUMBER: 06660339)

BALANCE SHEET - continued
31 JULY 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 Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by:





A M Brown - Director


A & J HOUSE BUILDING CONTRACTORS LTD. (REGISTERED NUMBER: 06660339)

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


1. STATUTORY INFORMATION

A & J House Building Contractors Ltd. 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 represents revenue earned for services provided to clients. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under those contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including recoverable expenses, but excluding value added tax. For incomplete contracts, an assessment is made of the extent to which revenue has been earned. This assessment takes into account the nature of the assignment, its stage of completion and relevant contract terms. Unbilled revenue is included in debtors, under 'amounts recoverable on contracts'.

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

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.

A & J HOUSE BUILDING CONTRACTORS LTD. (REGISTERED NUMBER: 06660339)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 125,284
Additions 20,250
At 31 July 2024 145,534
DEPRECIATION
At 1 August 2023 81,305
Charge for year 16,059
At 31 July 2024 97,364
NET BOOK VALUE
At 31 July 2024 48,170
At 31 July 2023 43,979

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 163,831 239,403
Amounts recoverable on contract 78,602 21,347
Other debtors 52,645 -
295,078 260,750

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 135,882 104,773
Taxation and social security 200,321 198,979
Other creditors 41,658 42,222
377,861 345,974

A & J HOUSE BUILDING CONTRACTORS LTD. (REGISTERED NUMBER: 06660339)

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


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
A M Brown and J A Brown
Balance outstanding at start of year - -
Amounts advanced 39,361 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 39,361 -