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REGISTERED NUMBER: 09192917 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

J A H BRICKLAYERS LIMITED

J A H BRICKLAYERS LIMITED (REGISTERED NUMBER: 09192917)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

J A H BRICKLAYERS LIMITED

Company Information
for the Year Ended 31 August 2024







DIRECTOR: L J Hughes





SECRETARY:





REGISTERED OFFICE: Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY





REGISTERED NUMBER: 09192917 (England and Wales)





ACCOUNTANTS: James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY

J A H BRICKLAYERS LIMITED (REGISTERED NUMBER: 09192917)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,290 42,862

CURRENT ASSETS
Debtors 5 9,945 120,295
Cash at bank 97,239 22,083
107,184 142,378
CREDITORS
Amounts falling due within one year 6 1,616 16,911
NET CURRENT ASSETS 105,568 125,467
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,858

168,329

PROVISIONS FOR LIABILITIES 7 8,573 8,144
NET ASSETS 131,285 160,185

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 131,284 160,184
SHAREHOLDERS' FUNDS 131,285 160,185

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 March 2025 and were signed by:



L J Hughes - Director


J A H BRICKLAYERS LIMITED (REGISTERED NUMBER: 09192917)

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

1. STATUTORY INFORMATION

J A H Bricklayers 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.
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

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

J A H BRICKLAYERS LIMITED (REGISTERED NUMBER: 09192917)

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

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 58,392 486 58,878
DEPRECIATION
At 1 September 2023 15,595 421 16,016
Charge for year 8,559 13 8,572
At 31 August 2024 24,154 434 24,588
NET BOOK VALUE
At 31 August 2024 34,238 52 34,290
At 31 August 2023 42,797 65 42,862

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 9,945 120,295

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Taxation and social security 165 15,461
Other creditors 1,451 1,450
1,616 16,911

7. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 8,573 8,144

Deferred
tax
£   
Balance at 1 September 2023 8,144
Accelerated capital allowances 429
Balance at 31 August 2024 8,573

J A H BRICKLAYERS LIMITED (REGISTERED NUMBER: 09192917)

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

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.8.24 31.8.23
£    £   
L J Hughes
Balance outstanding at start of year 90,000 (778 )
Amounts advanced 8,637 90,778
Amounts repaid (98,638 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1 ) 90,000

9. ULTIMATE CONTROLLING PARTY

The controlling party is L J Hughes.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
J A H Bricklayers 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 Statement of Comprehensive Income 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 J A H Bricklayers Limited for the year ended 31 August 2024 which comprise the Statement of Income and Retained Earnings, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of J A H Bricklayers Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J A H Bricklayers Limited and state those matters that we have agreed to state to the director of J A H Bricklayers Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J A H Bricklayers Limited and its director for our work or for this report.

It is your duty to ensure that J A H Bricklayers 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 loss of J A H Bricklayers Limited. You consider that J A H Bricklayers 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 J A H Bricklayers 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.






James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY


Date: .............................................