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Registration number: 08242322

J A Delahunty Professional Builders Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

J A Delahunty Professional Builders Ltd

Contents

Balance Sheet

1

Notes to the Financial Statements

2 to 5

 

J A Delahunty Professional Builders Ltd

(Registration number: 08242322)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,574

1,844

Current assets

 

Stocks

7,000

-

Debtors

5

16,834

40,556

Cash at bank and in hand

 

9,080

2,691

 

32,914

43,247

Creditors: Amounts falling due within one year

6

(34,294)

(44,763)

Net current liabilities

 

(1,380)

(1,516)

Net assets

 

194

328

Capital and reserves

 

Called up share capital

2

2

Retained earnings

192

326

Shareholders' funds

 

194

328

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 June 2024
 

.........................................
Mr JA Delahunty
Director

 

J A Delahunty Professional Builders Ltd

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

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6 Ash Close
Brightwalton
Newbury
Berkshire
RG20 7BW
United Kingdom

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

10% reducing balance

Motor vehicles

25% reducing balance

Office equipment

25% reducing balance

 

J A Delahunty Professional Builders Ltd

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

J A Delahunty Professional Builders Ltd

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

4

Tangible assets

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 November 2023

8,742

3,356

901

12,999

At 31 October 2024

8,742

3,356

901

12,999

Depreciation

At 1 November 2023

7,310

2,997

848

11,155

Charge for the year

167

90

13

270

At 31 October 2024

7,477

3,087

861

11,425

Carrying amount

At 31 October 2024

1,265

269

40

1,574

At 31 October 2023

1,432

359

53

1,844

5

Debtors

Current

2024
£

2023
£

Trade debtors

452

18,782

Other debtors

16,382

21,774

 

16,834

40,556

 

J A Delahunty Professional Builders Ltd

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

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

14,826

13,956

Taxation and social security

7,125

8,451

Other creditors

12,343

22,356

34,294

44,763

7

Related party transactions

Transactions with the director

2024

At 1 November 2023
£

Advances to director
£

Repayments by director
£

At 31 October 2024
£

Mr JA Delahunty

6,711

29,882

(31,675)

4,917

2023

At 1 November 2022
£

Advances to director
£

Repayments by director
£

At 31 October 2023
£

Mr JA Delahunty

8,336

32,687

(34,312)

6,711

During the year the director received a loan from the company. As at 31 October 2024 £4,917 was due to the company (31 October 2023 £6,711).