Company registration number 07103378 (England and Wales)
ANDREW JAMES BUILDERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ANDREW JAMES BUILDERS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ANDREW JAMES BUILDERS LIMITED (REGISTERED NUMBER: 07103378)
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
23,130
30,579
Current assets
Debtors
4
13,746
9,096
Cash at bank and in hand
8
2,586
13,754
11,682
Creditors: amounts falling due within one year
5
(12,573)
(12,899)
Net current assets/(liabilities)
1,181
(1,217)
Total assets less current liabilities
24,311
29,362
Creditors: amounts falling due after more than one year
6
(7,956)
(10,940)
Provisions for liabilities
(4,394)
(2,420)
Net assets
11,961
16,002
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
11,960
16,001
Total equity
11,961
16,002

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

ANDREW JAMES BUILDERS LIMITED (REGISTERED NUMBER: 07103378)
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 2 May 2025
Mr A L James
Director
ANDREW JAMES BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Andrew James Builders Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2, Second Floor North, The Fitted Rigging House, Anchor Wharf, The Historic Dockyard, Chatham, Kent, ME4 4TZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of consideration received or receivable for the services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover from a contract to provide 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:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ANDREW JAMES BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1.

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
10,292
490
33,045
43,827
Additions
204
-
0
-
0
204
At 31 March 2025
10,496
490
33,045
44,031
Depreciation and impairment
At 1 April 2024
7,490
402
5,356
13,248
Depreciation charged in the year
709
22
6,922
7,653
At 31 March 2025
8,199
424
12,278
20,901
Carrying amount
At 31 March 2025
2,297
66
20,767
23,130
At 31 March 2024
2,802
88
27,689
30,579
ANDREW JAMES BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
3,899
Other debtors
13,746
5,197
13,746
9,096
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
3,136
1,074
Other creditors
9,437
11,825
12,573
12,899
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
7,956
10,940
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