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REGISTERED NUMBER: 08518073 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st May 2024

for

NJuraBuild Limited

NJuraBuild Limited (Registered number: 08518073)






Contents of the Financial Statements
For The Year Ended 31st May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

NJuraBuild Limited

Company Information
For The Year Ended 31st May 2024







DIRECTOR: R D Jenkins





REGISTERED OFFICE: Kings Buildings
High Street
Lydney
Gloucestershire
GL15 5HE





REGISTERED NUMBER: 08518073 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

NJuraBuild Limited (Registered number: 08518073)

Balance Sheet
31st May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,574 4,115

CURRENT ASSETS
Stocks 17,017 4,820
Debtors 5 1,229 24,611
Cash at bank 35,240 2,636
53,486 32,067
CREDITORS
Amounts falling due within one year 6 42,649 20,231
NET CURRENT ASSETS 10,837 11,836
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,411

15,951

CREDITORS
Amounts falling due after more than one
year

7

(11,250

)

(15,000

)

PROVISIONS FOR LIABILITIES (678 ) (782 )
NET ASSETS 2,483 169

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,383 69
2,483 169

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

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

NJuraBuild Limited (Registered number: 08518073)

Balance Sheet - continued
31st 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 19th February 2025 and were signed by:





R D Jenkins - Director


NJuraBuild Limited (Registered number: 08518073)

Notes to the Financial Statements
For The Year Ended 31st May 2024

1. STATUTORY INFORMATION

NJuraBuild 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 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 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 reducing balance and 15% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

NJuraBuild Limited (Registered number: 08518073)

Notes to the Financial Statements - continued
For The Year Ended 31st May 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023 18,690
Additions 478
At 31st May 2024 19,168
DEPRECIATION
At 1st June 2023 14,575
Charge for year 1,019
At 31st May 2024 15,594
NET BOOK VALUE
At 31st May 2024 3,574
At 31st May 2023 4,115

NJuraBuild Limited (Registered number: 08518073)

Notes to the Financial Statements - continued
For The Year Ended 31st May 2024

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1st June 2023
and 31st May 2024 10,510
DEPRECIATION
At 1st June 2023 8,328
Charge for year 545
At 31st May 2024 8,873
NET BOOK VALUE
At 31st May 2024 1,637
At 31st May 2023 2,182

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 1,229 24,611

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 1,512 1,634
Taxation and social security 16,055 10,354
Other creditors 25,082 8,243
42,649 20,231

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Other creditors 11,250 15,000

NJuraBuild Limited (Registered number: 08518073)

Notes to the Financial Statements - continued
For The Year Ended 31st May 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st May 2024 and 31st May 2023:

31.5.24 31.5.23
£    £   
R D Jenkins
Balance outstanding at start of year 22,086 8,761
Amounts advanced - 22,325
Amounts repaid (22,086 ) (9,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 22,086

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
NJuraBuild Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NJuraBuild Limited for the year ended 31st May 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of NJuraBuild Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NJuraBuild Limited and state those matters that we have agreed to state to the director of NJuraBuild Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that NJuraBuild Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of NJuraBuild Limited. You consider that NJuraBuild Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of NJuraBuild Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


19th February 2025