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Registered Number: 12237254


 

 

 

J.CALLUM BUILDING AND JOINERY LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of J.CALLUM BUILDING AND JOINERY LIMITED for the year ended 31 October 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J.CALLUM BUILDING AND JOINERY LIMITED for the year ended 31 October 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of J.CALLUM BUILDING AND JOINERY LIMITED , as a body, in accordance with the terms of our engagement letter dated 11 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of J.CALLUM BUILDING AND JOINERY LIMITED and state those matters that we have agreed to state to the Board of Directors of J.CALLUM BUILDING AND JOINERY LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J.CALLUM BUILDING AND JOINERY LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that J.CALLUM BUILDING AND JOINERY LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J.CALLUM BUILDING AND JOINERY LIMITED . You consider that J.CALLUM BUILDING AND JOINERY LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of J.CALLUM BUILDING AND JOINERY LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 October 2024.



....................................................

AppleCore Accountancy Ltd

8 Woodhead Way
Hilton Valley
Derby
DE65 5PD
11 July 2025
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors   3,248 
Cash at bank and in hand 117,508    70,139 
117,508    73,387 
Creditors: amount falling due within one year (19,492)   (12,125)
Net current assets 98,016    61,262 
 
Total assets less current liabilities 98,016    61,262 
Net assets 98,016    61,262 
 

Capital and reserves
     
Called up share capital 3 102    102 
Profit and loss account 97,914    61,160 
Shareholders' funds 98,016    61,262 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 11 July 2025 and were signed by:


-------------------------------
Jeremy Eric Callum
Director
2
General Information
J.CALLUM BUILDING AND JOINERY LIMITED is a private company, limited by shares, registered in , registration number 12237254, registration address OLD GRANARY MAIN STREET, EGGINTON DERBY, DE65 6HL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
1 Class A share of £1.00 each  
1 Class B share of £1.00 each  
102    102 

3