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REGISTERED NUMBER: 10304119 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 March 2025

for

DAVID JONES BUILDING CONTRACTORS LTD

DAVID JONES BUILDING CONTRACTORS LTD (REGISTERED NUMBER: 10304119)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAVID JONES BUILDING CONTRACTORS LTD

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: D H Jones
Mrs C A M Jones





REGISTERED OFFICE: TyÆr Ysgol
Beulah
Llanwrtyd Wells
Powys
LD5 4UD





REGISTERED NUMBER: 10304119 (England and Wales)





ACCOUNTANT: N E Sears ATT
NESTAX Limited
9 Church Street
Builth Wells
Powys
LD2 3AP

DAVID JONES BUILDING CONTRACTORS LTD (REGISTERED NUMBER: 10304119)

Balance Sheet
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 5,250 8,250
Tangible assets 5 48,893 52,608
54,143 60,858

CURRENT ASSETS
Stocks 166,045 133,520
Debtors 6 328,579 457,020
Cash at bank 516,881 250,134
1,011,505 840,674
CREDITORS
Amounts falling due within one year 7 361,082 333,939
NET CURRENT ASSETS 650,423 506,735
TOTAL ASSETS LESS CURRENT
LIABILITIES

704,566

567,593

PROVISIONS FOR LIABILITIES 12,223 13,152
NET ASSETS 692,343 554,441

CAPITAL AND RESERVES
Called up share capital 5 5
Retained earnings 692,338 554,436
692,343 554,441

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

DAVID JONES BUILDING CONTRACTORS LTD (REGISTERED NUMBER: 10304119)

Balance Sheet - continued
31 MARCH 2025


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 3 June 2025 and were signed on its behalf by:





Mrs C A M Jones - Director


DAVID JONES BUILDING CONTRACTORS LTD (REGISTERED NUMBER: 10304119)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

David Jones Building Contractors Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

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.

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.


DAVID JONES BUILDING CONTRACTORS LTD (REGISTERED NUMBER: 10304119)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 30,000
AMORTISATION
At 1 April 2024 21,750
Charge for year 3,000
At 31 March 2025 24,750
NET BOOK VALUE
At 31 March 2025 5,250
At 31 March 2024 8,250

DAVID JONES BUILDING CONTRACTORS LTD (REGISTERED NUMBER: 10304119)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 65,457 35,446 1,324 102,227
Additions 4,583 21,250 - 25,833
Disposals (10,000 ) (3,250 ) - (13,250 )
At 31 March 2025 60,040 53,446 1,324 114,810
DEPRECIATION
At 1 April 2024 33,597 15,071 951 49,619
Charge for year 6,611 9,594 93 16,298
At 31 March 2025 40,208 24,665 1,044 65,917
NET BOOK VALUE
At 31 March 2025 19,832 28,781 280 48,893
At 31 March 2024 31,860 20,375 373 52,608

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 322,979 427,719
Other debtors 5,600 29,301
328,579 457,020

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 12,208 55,093
Trade creditors 75,627 49,506
Taxation and social security 177,803 188,365
Other creditors 95,444 40,975
361,082 333,939