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REGISTERED NUMBER: 05606455 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 October 2024

for

C J Drylining Limited

C J Drylining Limited (Registered number: 05606455)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

C J Drylining Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: I Campbell
S Jones





SECRETARY: S Jones





REGISTERED OFFICE: The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS





REGISTERED NUMBER: 05606455 (England and Wales)





ACCOUNTANTS: GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS

C J Drylining Limited (Registered number: 05606455)

Statement of Financial Position
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 202,914 210,447

CURRENT ASSETS
Stocks 5 176,120 38,970
Debtors 6 1,120,351 1,498,795
Cash at bank 22,956 158,098
1,319,427 1,695,863
CREDITORS
Amounts falling due within one year 7 779,449 1,096,671
NET CURRENT ASSETS 539,978 599,192
TOTAL ASSETS LESS CURRENT LIABILITIES 742,892 809,639

CREDITORS
Amounts falling due after more than one year 8 (71,860 ) (71,110 )

PROVISIONS FOR LIABILITIES (28,326 ) (38,031 )
NET ASSETS 642,706 700,498

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 642,606 700,398
SHAREHOLDERS' FUNDS 642,706 700,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

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

C J Drylining Limited (Registered number: 05606455)

Statement of Financial Position - continued
31 October 2024


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 18 July 2025 and were signed on its behalf by:




S Jones - Director



I Campbell - Director


C J Drylining Limited (Registered number: 05606455)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

C J Drylining 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.

There were no material departures from that standard.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services
Revenue from construction services is recognised when work has been completed.

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.
Short leasehold - Straight line over 7 years
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

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.

C J Drylining Limited (Registered number: 05606455)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are charged to profit and loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 November 2023 50,071 29,564 29,091
Additions - 2,394 -
Disposals - - -
At 31 October 2024 50,071 31,958 29,091
DEPRECIATION
At 1 November 2023 50,071 19,401 23,235
Charge for year - 2,195 1,171
Eliminated on disposal - - -
At 31 October 2024 50,071 21,596 24,406
NET BOOK VALUE
At 31 October 2024 - 10,362 4,685
At 31 October 2023 - 10,163 5,856

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 November 2023 280,238 13,827 402,791
Additions 72,700 - 75,094
Disposals (64,781 ) (11,402 ) (76,183 )
At 31 October 2024 288,157 2,425 401,702
DEPRECIATION
At 1 November 2023 86,703 12,934 192,344
Charge for year 37,865 634 41,865
Eliminated on disposal (24,019 ) (11,402 ) (35,421 )
At 31 October 2024 100,549 2,166 198,788
NET BOOK VALUE
At 31 October 2024 187,608 259 202,914
At 31 October 2023 193,535 893 210,447

C J Drylining Limited (Registered number: 05606455)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2023 212,085
Additions 72,700
Disposals (64,781 )
At 31 October 2024 220,004
DEPRECIATION
At 1 November 2023 44,910
Charge for year 32,592
Eliminated on disposal (24,019 )
At 31 October 2024 53,483
NET BOOK VALUE
At 31 October 2024 166,521
At 31 October 2023 167,175

5. STOCKS
31.10.24 31.10.23
£    £   
Stocks 30,132 34,937
Work-in-progress 145,988 4,033
176,120 38,970

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 601,141 909,830
Other debtors - 179
Due from associates - 9,600
VAT 59,270 85,352
Prepayments 25,884 25,859
Accrued income 434,056 467,975
1,120,351 1,498,795

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 47,485 48,979
Trade creditors 522,548 696,356
Tax 38,261 89,763
Social security and other taxes 26,166 29,302
Other creditors 1,579 3,941
Directors' current accounts 12,305 33,909
Accrued expenses 121,105 184,421
779,449 1,096,671

C J Drylining Limited (Registered number: 05606455)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans - 1-5 years 7,500 17,500
Hire purchase contracts 64,360 53,610
71,860 71,110

9. SECURED DEBTS

Fixed and floating charge dated 3 September 13 over all the property or undertaking of the company, with notification to or amendment of charge, given by the company to HSBC Bank Plc.

10. RELATED PARTY DISCLOSURES

The amount outstanding at the year end due from Mr S Jones was £132 (2023 - £149)

The amount outstanding at the year end due from Mr I Campbell was £12,173 (2023 - £33,760)

The amount outstanding at the year end due from Juniper Carpentry Limited, a company in which Mr S Jones and Mr I Campbell were directors, was £Nil (2023 - £9,600).

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
C J Drylining Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C J Drylining Limited for the year ended 31 October 2024 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C J Drylining Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C J Drylining Limited and state those matters that we have agreed to state to the Board of Directors of C J Drylining Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C J Drylining Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C J Drylining Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C J Drylining Limited. You consider that C J Drylining 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 financial statements of C J Drylining 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 financial statements.






GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS


18 July 2025