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REGISTERED NUMBER: 06059190 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

L & J Hall Digging Services Limited

L & J Hall Digging Services Limited (Registered number: 06059190)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


L & J Hall Digging Services Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: L Hall
Mrs J A Hall





SECRETARY: Mrs J A Hall





REGISTERED OFFICE: 1434 London Road
Leigh On Sea
Essex
SS92UL





REGISTERED NUMBER: 06059190 (England and Wales)





ACCOUNTANTS: Butlers Chartered Accountants
1434 London Road
Leigh on Sea
Essex
SS9 2UL

L & J Hall Digging Services Limited (Registered number: 06059190)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,520 5,520
Tangible assets 5 38,577 68,514
44,097 74,034

CURRENT ASSETS
Stocks 373 11,628
Debtors 6 3,145 10,435
Cash at bank 10,682 15,966
14,200 38,029
CREDITORS
Amounts falling due within one year 7 49,590 48,593
NET CURRENT LIABILITIES (35,390 ) (10,564 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,707

63,470

CREDITORS
Amounts falling due after more than one
year

8

6,667

16,667
NET ASSETS 2,040 46,803

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,940 46,703
2,040 46,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

L & J Hall Digging Services Limited (Registered number: 06059190)

Balance Sheet - continued
31 January 2025


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 23 July 2025 and were signed on its behalf by:





Mrs J A Hall - Director


L & J Hall Digging Services Limited (Registered number: 06059190)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

L & J Hall Digging Services 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
The intangible fixed assets are deemed to not decrease in value and have, therefore, not been amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - in accordance with the property
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 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.

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.

L & J Hall Digging Services Limited (Registered number: 06059190)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2024
and 31 January 2025 5,520
NET BOOK VALUE
At 31 January 2025 5,520
At 31 January 2024 5,520

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 February 2024 6,750 251,686 12,451 48,068 318,955
Additions - 2,720 - - 2,720
Disposals - (7,690 ) - - (7,690 )
At 31 January 2025 6,750 246,716 12,451 48,068 313,985
DEPRECIATION
At 1 February 2024 1,688 190,891 9,794 48,068 250,441
Charge for year 1,688 28,581 1,013 - 31,282
Eliminated on disposal - (6,315 ) - - (6,315 )
At 31 January 2025 3,376 213,157 10,807 48,068 275,408
NET BOOK VALUE
At 31 January 2025 3,374 33,559 1,644 - 38,577
At 31 January 2024 5,062 60,795 2,657 - 68,514

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 3,145 10,435

L & J Hall Digging Services Limited (Registered number: 06059190)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 23,429 22,305
Trade creditors 765 1
Taxation and social security 12,301 20,529
Other creditors 13,095 5,758
49,590 48,593

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Bank loans 6,667 16,667