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Registered number: 07718901
DJB Construction South Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Naylor Accountancy Services Limited
25 Hursley Road
Chandler's Ford
Eastleigh
Hampshire
SO53 2FS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07718901
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks - 34,757
Debtors 4 92,579 86,562
Cash at bank and in hand 53,750 31,285
146,329 152,604
Creditors: Amounts Falling Due Within One Year 5 (109,147 ) (147,500 )
NET CURRENT ASSETS (LIABILITIES) 37,182 5,104
TOTAL ASSETS LESS CURRENT LIABILITIES 37,182 5,104
Creditors: Amounts Falling Due After More Than One Year 6 (22,107 ) -
NET ASSETS 15,075 5,104
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 15,074 5,103
SHAREHOLDERS' FUNDS 15,075 5,104
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
D Osborne-Brown
Director
31st January 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DJB Construction South Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07718901 . The registered office is 25 Hursley Road, Chandler's Ford, Eastleigh, Hampshire, SO53 2FS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These  financial statements have been prepared  in accordance with FRS 102  "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the  Companies Act 2006 as applicable to companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a rue and fair view. 
The financial statements are prepared in sterling, which is the functional currency of the company.  Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.  The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computer Equipment 25% Straight line
The gain or loss arising on the disposal of an assets is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assesment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
Payments to defined contribution retirement benefit schemes ar charged as an expense as they fall due.
2.7. Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be to be recognised as part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,872 5,975
Other debtors 84,707 80,587
92,579 86,562
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 37,090 61,604
Amounts owed to group undertakings - 6,291
Amounts owed to participating interests (50,000 ) -
Other creditors 15,843 8,538
Taxation and social security 106,214 71,067
109,147 147,500
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 22,107 -
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The parent company of DJB Construction South Limited is Osborne-Brown Limited and its registered office is 25 Hursley Road, Chandlers Ford, Eastleigh, Hampshire S053 SFS
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