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REGISTERED NUMBER: 07684781 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30th June 2024

for

ACJ Contractors Limited

ACJ Contractors Limited (Registered number: 07684781)






Contents of the Financial Statements
for the Year Ended 30th June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACJ Contractors Limited

Company Information
for the Year Ended 30th June 2024







DIRECTORS: C S Lord
J K Lord
A R Lord





REGISTERED OFFICE: 60 Rochdale Road
Todmorden
OL14 7LP





REGISTERED NUMBER: 07684781 (England and Wales)

ACJ Contractors Limited (Registered number: 07684781)

Balance Sheet
30th June 2024

30.6.24 30.6.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 56,851 78,126

CURRENT ASSETS
Stocks 1,150,000 728,000
Debtors 5 2,850 16,816
Cash at bank 13,438 20,410
1,166,288 765,226
CREDITORS
Amounts falling due within one year 6 1,191,055 783,317
NET CURRENT LIABILITIES (24,767 ) (18,091 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,084

60,035

CREDITORS
Amounts falling due after more than one
year

7

(17,226

)

(38,711

)

PROVISIONS FOR LIABILITIES (14,213 ) (19,531 )
NET ASSETS 645 1,793

CAPITAL AND RESERVES
Called up share capital 9 300 300
Retained earnings 345 1,493
SHAREHOLDERS' FUNDS 645 1,793

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th June 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.

ACJ Contractors Limited (Registered number: 07684781)

Balance Sheet - continued
30th June 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 by the Board of Directors and authorised for issue on 30th April 2025 and were signed on its behalf by:




A R Lord - Director C S Lord - Director




J K Lord - Director


ACJ Contractors Limited (Registered number: 07684781)

Notes to the Financial Statements
for the Year Ended 30th June 2024

1. STATUTORY INFORMATION

ACJ Contractors 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 - 20% Straight Line Basis
Motor vehicles - 25% Straight Line Basis and 25% on Reducing Balance
Computer equipment - 20% Straight Line Basis

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.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

ACJ Contractors Limited (Registered number: 07684781)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st July 2023 138,944
Additions 2,357
At 30th June 2024 141,301
DEPRECIATION
At 1st July 2023 60,818
Charge for year 23,632
At 30th June 2024 84,450
NET BOOK VALUE
At 30th June 2024 56,851
At 30th June 2023 78,126

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

Plant and
machinery
etc
£   
COST
At 1st July 2023
and 30th June 2024 58,369
DEPRECIATION
At 1st July 2023 14,591
Charge for year 5,239
At 30th June 2024 19,830
NET BOOK VALUE
At 30th June 2024 38,539
At 30th June 2023 43,778

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 2,850 16,816

ACJ Contractors Limited (Registered number: 07684781)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 11,485 11,485
Trade creditors 21,460 107,489
Amounts owed to associates 1,042,751 563,151
Taxation and social security 85,056 72,253
Other creditors 20,303 18,939
1,191,055 783,317

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 8,059 19,544
Other creditors 9,167 19,167
17,226 38,711

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase contracts 19,544 31,029

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
300 Ordinary Shares £1 300 300