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REGISTERED NUMBER: 12581790 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

SMJ Building & Maintenance Limited

SMJ Building & Maintenance Limited (Registered number: 12581790)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SMJ Building & Maintenance Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mr S Merryweather
Mr M Lynn





REGISTERED OFFICE: 3B Lockheed Court
Stockton on Tees
TS18 3SH





REGISTERED NUMBER: 12581790 (England and Wales)





ACCOUNTANTS: JBC Accountants Limited
Chartered Accountants
3B Lockheed Court
Preston Farm
Stockton on Tees
TS18 3SH

SMJ Building & Maintenance Limited (Registered number: 12581790)

Balance Sheet
31 May 2024

31/5/24 31/5/23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 38,887 55,738

CURRENT ASSETS
Stocks 3,200 3,883
Debtors 5 29,086 28,538
Cash at bank and in hand 6,177 11,952
38,463 44,373
CREDITORS
Amounts falling due within one year 6 53,789 76,515
NET CURRENT LIABILITIES (15,326 ) (32,142 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,561

23,596

CREDITORS
Amounts falling due after more than one
year

7

10,524

18,380
NET ASSETS 13,037 5,216

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 13,031 5,210
SHAREHOLDERS' FUNDS 13,037 5,216

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

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

SMJ Building & Maintenance Limited (Registered number: 12581790)

Balance Sheet - continued
31 May 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 February 2025 and were signed on its behalf by:





Mr S Merryweather - Director


SMJ Building & Maintenance Limited (Registered number: 12581790)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

SMJ Building & Maintenance 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102, Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 20% 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 profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2023 - 6 ) .

SMJ Building & Maintenance Limited (Registered number: 12581790)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 June 2023 94,600
Additions 2,260
Disposals (10,600 )
At 31 May 2024 86,260
DEPRECIATION
At 1 June 2023 38,862
Charge for year 13,149
Eliminated on disposal (4,638 )
At 31 May 2024 47,373
NET BOOK VALUE
At 31 May 2024 38,887
At 31 May 2023 55,738

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£
COST
At 1 June 2023
and 31 May 2024 55,586
DEPRECIATION
At 1 June 2023 25,096
Charge for year 7,623
At 31 May 2024 32,719
NET BOOK VALUE
At 31 May 2024 22,867
At 31 May 2023 30,490

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£ £
Trade debtors 12,022 18,405
Other debtors 17,064 10,133
29,086 28,538

SMJ Building & Maintenance Limited (Registered number: 12581790)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£ £
Hire purchase contracts 8,649 11,348
Trade creditors 16,292 51,592
Taxation and social security 21,613 7,607
Other creditors 7,235 5,968
53,789 76,515

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/5/24 31/5/23
£ £
Hire purchase contracts 10,524 18,380