1 November 2023 false No description of principal activity Taxfiler 2024.6 11618196business:PrivateLimitedCompanyLtd2023-11-012024-10-31 116181962023-10-31 116181962023-11-012024-10-31 11618196business:AuditExempt-NoAccountantsReport2023-11-012024-10-31 11618196business:AbridgedAccounts2023-11-012024-10-31 116181962024-10-31 116181962023-10-31 11618196core:WithinOneYear2024-10-31 11618196core:WithinOneYear2023-10-31 11618196core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 11618196core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 11618196core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 11618196core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 11618196core:PreviouslyStatedAmount2024-10-31 11618196core:PreviouslyStatedAmount2023-10-31 11618196business:SmallEntities2023-11-012024-10-31 11618196business:Director12023-11-012024-10-31 11618196countries:EnglandWales2023-11-012024-10-31 11618196business:RegisteredOffice2023-11-012024-10-31 11618196core:PlantMachinery2023-11-012024-10-31 11618196core:MotorVehicles2023-11-012024-10-31 11618196core:FurnitureFittings2023-11-012024-10-31 11618196core:ComputerEquipment2023-11-012024-10-31 116181962022-11-012023-10-31 iso4217:GBP xbrli:pure
JOHANAS CONSTRUCTION LTD Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
135,881 
52,664 
Current assets
Debtors
- 
24,546 
Cash at bank and in hand
13,931 
5,055 
13,931 
29,601 
Creditors: amounts falling due within one year
(107,614)
(77,257)
Net current liabilities
(93,683)
(47,656)
Net assets
42,198 
5,008 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
42,098 
4,908 
Shareholders' funds
42,198 
5,008 
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2025 and were signed on its behalf by
MIHAI BENZAR Director Company Registration No. 11618196
- 1 -
JOHANAS CONSTRUCTION LTD Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
JOHANAS CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 11618196. The registered office is 15A STATION ROAD, HARROW, HA1 2UF, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 October 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight-Line
Motor vehicles
20% Straight-Line
Fixtures & fittings
20% Straight-Line
Computer equipment
20% Straight-Line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 November 2023
92,182 
Additions
117,189 
At 31 October 2024
209,371 
Depreciation
At 1 November 2023
39,518 
Charge for the year
33,972 
At 31 October 2024
73,490 
Net book value
At 31 October 2024
135,881 
At 31 October 2023
52,664 
- 2 -
JOHANAS CONSTRUCTION LTD Notes to the Accounts for the year ended 31 October 2024
5
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 3 -