Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-311falsetruetrue12023-04-01Roofing activitiesThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05456718 2023-04-01 2024-03-31 05456718 2022-04-01 2023-03-31 05456718 2024-03-31 05456718 2023-03-31 05456718 c:Director1 2023-04-01 2024-03-31 05456718 d:CurrentFinancialInstruments 2024-03-31 05456718 d:CurrentFinancialInstruments 2023-03-31 05456718 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05456718 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05456718 d:ShareCapital 2024-03-31 05456718 d:ShareCapital 2023-03-31 05456718 d:RetainedEarningsAccumulatedLosses 2024-03-31 05456718 d:RetainedEarningsAccumulatedLosses 2023-03-31 05456718 c:OrdinaryShareClass1 2023-04-01 2024-03-31 05456718 c:OrdinaryShareClass1 2024-03-31 05456718 c:OrdinaryShareClass1 2023-03-31 05456718 c:FRS102 2023-04-01 2024-03-31 05456718 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05456718 c:FullAccounts 2023-04-01 2024-03-31 05456718 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05456718 2 2023-04-01 2024-03-31 05456718 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05456718









FMJ CONSTRUCTION LTD








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
FMJ CONSTRUCTION LTD
REGISTERED NUMBER: 05456718

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
50,182
30,008

Cash at bank and in hand
 5 
1,713
39,062

  
51,895
69,070

Creditors: amounts falling due within one year
 6 
(32,378)
(59,024)

Net current assets
  
 
 
19,517
 
 
10,046

  

Net assets
  
19,517
10,046


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
19,417
9,946

  
19,517
10,046


Page 1

 
FMJ CONSTRUCTION LTD
REGISTERED NUMBER: 05456718
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2025.




Mr P D Rawlinson
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
FMJ CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

FMJ Construction Ltd is a company limited by shares, incorporated in England and Wales. The address
of the registered office is Suite D, The Business Centre, Faringdon Avenue, Romford, Essex, RM3 8EN. The company's principal activity was that of construction of other civil engineering projects.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
FMJ CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
17,310
25,310

Other debtors
32,872
4,698

50,182
30,008



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,713
39,062


Page 4

 
FMJ CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
5,999
2,705

Other creditors
25,119
55,119

Accruals and deferred income
1,260
1,200

32,378
59,024



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions


2024
2023
£
£

Sales to connected parties
20,000
30,000
Amounts owed from connected parties
25,120
55,120

 
Page 5