Registered number
13929742
AJS Consulting (Building Envelope Advisory Service) Limited
Filleted Accounts
28 February 2025
AJS Consulting (Building Envelope Advisory Service) Limited
Registered number: 13929742
Balance Sheet
as at 28 February 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 93,311 51,637
Current assets
Debtors 4 159,172 119,369
Cash at bank and in hand 22,093 13,021
181,265 132,390
Creditors: amounts falling due within one year 5 (153,688) (88,062)
Net current assets 27,577 44,328
Total assets less current liabilities 120,888 95,965
Creditors: amounts falling due after more than one year 6 (61,427) (36,766)
Net assets 59,461 59,199
Capital and reserves
Called up share capital 100 100
Profit and loss account 59,361 59,099
Shareholder's funds 59,461 59,199
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Smith
Director
Approved by the board on 22 May 2025
AJS Consulting (Building Envelope Advisory Service) Limited
Notes to the Accounts
for the year ended 28 February 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehicles 25% RBM
Office furniture and equipment 25% RBM
Plant and machinery 25% RBM
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 3 2
3 Tangible fixed assets
Plant & machinery Equipment, fixtures & fittings Motor vehicles Total
£ £ £ £
Cost
At 1 March 2024 - 5,972 63,307 69,279
Additions 3,383 2,798 85,720 91,901
Disposals - (1,307) (24,517) (25,824)
At 28 February 2025 3,383 7,463 124,510 135,356
Depreciation
At 1 March 2024 - 1,815 15,827 17,642
Charge for the year 846 1,555 28,703 31,104
On disposals - (572) (6,129) (6,701)
At 28 February 2025 846 2,798 38,401 42,045
Net book value
At 28 February 2025 2,537 4,665 86,109 93,311
At 29 February 2024 - 4,157 47,480 51,637
4 Debtors 2025 2024
£ £
Trade debtors 94,295 52,560
Other debtors 64,877 66,809
159,172 119,369
5 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 29,271 14,339
Trade creditors 68,920 30,007
Taxation and social security costs 45,541 42,681
Other creditors 9,956 1,035
153,688 88,062
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 61,427 36,766
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Mr A Smith
Director's Loan Account 32,703 80,342 (81,306) 31,739
Mrs I J Smith
Director's Loan Account 32,703 80,342 (81,306) 31,739
65,406 160,684 (162,612) 63,478
8 Controlling party
The company is controlled by the director Mr A Smith by virtue of his shareholding in the company.
9 Other information
AJS Consulting (Building Envelope Advisory Service) Limited is a private company limited by shares and incorporated in England. Its registered office is:
12 Granary Wharf Business Park
Wetmore Road
Burton on Trent
Staffordshire
DE14 1DU
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