| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2024 |
| for |
| S.J.D. Mechanical Services Contractors |
| Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2024 |
| for |
| S.J.D. Mechanical Services Contractors |
| Limited |
| S.J.D. Mechanical Services Contractors |
| Limited (Registered number: 06708154) |
| Contents of the Financial Statements |
| for the Year Ended 30 September 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 | to | 3 |
| Notes to the Financial Statements | 4 | to | 8 |
| S.J.D. Mechanical Services Contractors |
| Limited |
| Company Information |
| for the Year Ended 30 September 2024 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| 5 West Court |
| Enterprise Road |
| Maidstone |
| Kent |
| ME15 6JD |
| S.J.D. Mechanical Services Contractors |
| Limited (Registered number: 06708154) |
| Balance Sheet |
| 30 September 2024 |
| 2024 | 2023 |
| Notes | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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. |
| S.J.D. Mechanical Services Contractors |
| Limited (Registered number: 06708154) |
| Balance Sheet - continued |
| 30 September 2024 |
| The financial statements were approved by the director and authorised for issue on |
| S.J.D. Mechanical Services Contractors |
| Limited (Registered number: 06708154) |
| Notes to the Financial Statements |
| for the Year Ended 30 September 2024 |
| 1. | STATUTORY INFORMATION |
| S.J.D. Mechanical Services Contractors Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Turnover from construction contracts is recognised with reference to the stage of completion of the contract. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the financial instrument. |
| Cash and cash equivalents |
| These comprise cash at bank and other short-term highly liquid bank deposits. |
| Debtors |
| Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired. |
| Trade creditors |
| Trade creditors are not interest bearing and are stated at their nominal value. |
| S.J.D. Mechanical Services Contractors |
| Limited (Registered number: 06708154) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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. |
| 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 |
| S.J.D. Mechanical Services Contractors |
| Limited (Registered number: 06708154) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 October 2023 |
| and 30 September 2024 |
| DEPRECIATION |
| At 1 October 2023 |
| Charge for year |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 |
| At 30 September 2023 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2024 | 2023 |
| £ | £ |
| Within one year |
| 8. | PROVISIONS FOR LIABILITIES |
| 2024 | 2023 |
| £ | £ |
| Deferred tax | 18,584 | 24,779 |
| S.J.D. Mechanical Services Contractors |
| Limited (Registered number: 06708154) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 8. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 October 2023 |
| Credit to Income Statement during year | ( |
) |
| Balance at 30 September 2024 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2024 | 2023 |
| value: | £ | £ |
| ORDINARY | £1 | 100 | 100 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023: |
| 2024 | 2023 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| A negative balance above indicates a creditor, amounts owed to directors are unsecured, interest free and repayable on demand. |
| Loans to directors incur interest at 2.5%, are unsecured and repayable on demand. |
| S.J.D. Mechanical Services Contractors |
| Limited (Registered number: 06708154) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 11. | RELATED PARTY DISCLOSURES |
| During the year the company paid contributions to the Directors' personal pension schemes totalling £55,000 (2023 - £59,160). |
| During the year rent of £12,150 (2022 - £12,150) was paid to the company pension scheme. |
| SJD Mechanical Holdings Ltd |
| Parent company |
| SJD Mechanical Holdings Ltd is registered in England and Wales and the company registration number is 10009310. |
| The registered office address of SJD Mechanical Holdings Ltd is Unit 1, Hope Lane, Eltham, London SE9 3TP. |
| During the year the company paid dividends of £400,000 (2023 - £159,000) to SJD Mechanical Holdings Ltd. |
| During the year the company received repayments from SJD Mechanical Holdings Ltd totalling £590,550 (2023 - £293,000). The company also advanced £1,136,567 (2023 - £133,949) to SJD Mechanical Holdings Ltd. At the year end the company was owed £1,076,464 (2023 - £530,447) from SJD Mechanical Holdings Ltd. This loan carries no interest and is repayable on demand. |
| 12. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is the Director, Mr S Jeffrey, by virtue of his controlling shareholding in SJD Mechanical Holdings Ltd, the parent company. |