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REGISTERED NUMBER: 04317745 (England and Wales)















Cessation Financial Statements

for the Period 1 December 2023 to 31 March 2025

for

David Johnston Builders Ltd

David Johnston Builders Ltd (Registered number: 04317745)

Contents of the Financial Statements
for the Period 1 December 2023 to 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


David Johnston Builders Ltd

Company Information
for the Period 1 December 2023 to 31 March 2025







DIRECTORS: D Johnston
S C Johnston





SECRETARY: S C Johnston





REGISTERED OFFICE: Primrose Clough
5A Parker Avenue
Clitheroe
Lancashire
BB7 1JA





REGISTERED NUMBER: 04317745 (England and Wales)





ACCOUNTANTS: Bennett Kirkhope Smith
Chartered Certified Accountants
Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB

David Johnston Builders Ltd (Registered number: 04317745)

Balance Sheet
31 March 2025

31.3.25 30.11.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 71,099
Investments 5 - 399
- 71,498

CURRENT ASSETS
Stocks 6 - 7,179
Debtors 7 135,758 12,263
Cash at bank 198,129 240,028
333,887 259,470
CREDITORS
Amounts falling due within one year 8 40,641 18,262
NET CURRENT ASSETS 293,246 241,208
TOTAL ASSETS LESS CURRENT
LIABILITIES

293,246

312,706

PROVISIONS FOR LIABILITIES 9 - 14,490
NET ASSETS 293,246 298,216

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 293,146 298,116
SHAREHOLDERS' FUNDS 293,246 298,216

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Johnston Builders Ltd (Registered number: 04317745)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2025 and were signed on its behalf by:





S C Johnston - Director


David Johnston Builders Ltd (Registered number: 04317745)

Notes to the Financial Statements
for the Period 1 December 2023 to 31 March 2025


1. STATUTORY INFORMATION

David Johnston Builders 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.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

David Johnston Builders Ltd (Registered number: 04317745)

Notes to the Financial Statements - continued
for the Period 1 December 2023 to 31 March 2025


2. ACCOUNTING POLICIES - continued

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 period was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 56,783 3,791 49,295 6,376 116,245
Additions 1,438 - - 1,423 2,861
Disposals (58,221 ) (3,791 ) (49,295 ) (7,799 ) (119,106 )
At 31 March 2025 - - - - -
DEPRECIATION
At 1 December 2023 36,297 3,619 333 4,897 45,146
Charge for period 2,980 35 16,321 908 20,244
Eliminated on disposal (39,277 ) (3,654 ) (16,654 ) (5,805 ) (65,390 )
At 31 March 2025 - - - - -
NET BOOK VALUE
At 31 March 2025 - - - - -
At 30 November 2023 20,486 172 48,962 1,479 71,099

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2023 399
Disposals (399 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 30 November 2023 399

6. STOCKS
31.3.25 30.11.23
£    £   
Work-in-progress - 7,179

David Johnston Builders Ltd (Registered number: 04317745)

Notes to the Financial Statements - continued
for the Period 1 December 2023 to 31 March 2025


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.11.23
£    £   
Trade debtors 49,486 638
Other debtors 86,272 11,625
135,758 12,263

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.11.23
£    £   
Trade creditors 2,854 13,051
Taxation and social security 30,089 2,606
Other creditors 7,698 2,605
40,641 18,262

9. PROVISIONS FOR LIABILITIES
31.3.25 30.11.23
£    £   
Deferred tax - 14,490

Deferred
tax
£   
Balance at 1 December 2023 14,490
Credit to Statement of Income and Retained Earnings during period (14,490 )
Balance at 31 March 2025 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 30.11.23
value: £    £   
100 Ordinary £1 100 100

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2025 and the year ended 30 November 2023:

31.3.25 30.11.23
£    £   
D Johnston and S C Johnston
Balance outstanding at start of period (147 ) 13,334
Amounts advanced 84,033 -
Amounts repaid - (13,481 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 83,886 (147 )

David Johnston Builders Ltd (Registered number: 04317745)

Notes to the Financial Statements - continued
for the Period 1 December 2023 to 31 March 2025


12. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party but D & S C Johnston acting in concert control the company by virtue of their 100% shareholding in the company.