IRIS Accounts Production v25.1.3.33 04587882 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045878822023-11-30045878822024-11-30045878822023-12-012024-11-30045878822022-11-30045878822022-12-012023-11-30045878822023-11-3004587882ns15:EnglandWales2023-12-012024-11-3004587882ns14:PoundSterling2023-12-012024-11-3004587882ns10:Director12023-12-012024-11-3004587882ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3004587882ns10:SmallEntities2023-12-012024-11-3004587882ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3004587882ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3004587882ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3004587882ns10:FullAccounts2023-12-012024-11-3004587882ns10:Director22023-12-012024-11-3004587882ns10:Director32023-12-012024-11-3004587882ns10:CompanySecretary12023-12-012024-11-3004587882ns10:RegisteredOffice2023-12-012024-11-3004587882ns5:CurrentFinancialInstruments2024-11-3004587882ns5:CurrentFinancialInstruments2023-11-3004587882ns5:Non-currentFinancialInstruments2024-11-3004587882ns5:Non-currentFinancialInstruments2023-11-3004587882ns5:ShareCapital2024-11-3004587882ns5:ShareCapital2023-11-3004587882ns5:RetainedEarningsAccumulatedLosses2024-11-3004587882ns5:RetainedEarningsAccumulatedLosses2023-11-3004587882ns5:PlantMachinery2023-12-012024-11-3004587882ns5:PlantMachinery2023-11-3004587882ns5:PlantMachinery2024-11-3004587882ns5:PlantMachinery2023-11-3004587882ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-11-3004587882ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-12-012024-11-3004587882ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-11-3004587882ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-11-3004587882ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3004587882ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3004587882ns5:Secured2024-11-3004587882ns5:Secured2023-11-30
REGISTERED NUMBER: 04587882 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

C & AJ Marshall Builders Limited

C & AJ Marshall Builders Limited (Registered number: 04587882)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C & AJ Marshall Builders Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: B Marshall
C Marshall
Mrs A J Marshall





SECRETARY: Mrs A J Marshall





REGISTERED OFFICE: Benclowyd
Foxhill Court
Weetwood
Leeds
West Yorkshire
LS16 5PL





REGISTERED NUMBER: 04587882 (England and Wales)





ACCOUNTANTS: KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

C & AJ Marshall Builders Limited (Registered number: 04587882)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 751,679 959,256

CURRENT ASSETS
Stocks 6,000 6,400
Debtors 5 2,267,414 2,840,234
Cash at bank and in hand 386,390 518,983
2,659,804 3,365,617
CREDITORS
Amounts falling due within one year 6 2,680,170 3,327,629
NET CURRENT (LIABILITIES)/ASSETS (20,366 ) 37,988
TOTAL ASSETS LESS CURRENT
LIABILITIES

731,313

997,244

CREDITORS
Amounts falling due after more than one year 7 (227,706 ) (425,280 )

PROVISIONS FOR LIABILITIES (154,366 ) (224,073 )
NET ASSETS 349,241 347,891

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 349,091 347,741
349,241 347,891

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 12 June 2025 and were signed on its behalf by:





Mrs A J Marshall - Director


C & AJ Marshall Builders Limited (Registered number: 04587882)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

C & AJ Marshall Builders 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income is recognised by reference to the stage of completion of the contract.

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 etc - 25% reducing balance, 20% reducing balance and 15% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

C & AJ Marshall Builders Limited (Registered number: 04587882)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023 1,610,371
Additions 2,332
Disposals (105,813 )
At 30 November 2024 1,506,890
DEPRECIATION
At 1 December 2023 651,115
Charge for year 134,209
Eliminated on disposal (30,113 )
At 30 November 2024 755,211
NET BOOK VALUE
At 30 November 2024 751,679
At 30 November 2023 959,256

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

Plant and
machinery
etc
£   
COST
At 1 December 2023
and 30 November 2024 524,011
DEPRECIATION
At 1 December 2023 170,163
Charge for year 58,628
At 30 November 2024 228,791
NET BOOK VALUE
At 30 November 2024 295,220
At 30 November 2023 353,848

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,012,417 1,385,143
Amounts owed by participating interests 14,467 35,864
Other debtors 1,240,530 1,419,227
2,267,414 2,840,234

C & AJ Marshall Builders Limited (Registered number: 04587882)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 198,722 162,941
Hire purchase contracts 106,988 151,114
Trade creditors 1,695,046 2,524,341
Taxation and social security 209,548 233,720
Other creditors 469,866 255,513
2,680,170 3,327,629

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 152,053 194,256
Hire purchase contracts 75,653 231,024
227,706 425,280

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 339,220 357,197
Hire purchase contracts 182,641 382,138
521,861 739,335

Debts are secured over all property and undertakings of the company.