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REGISTERED NUMBER: 04560118 (England and Wales)










Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

L J C BUILDING SERVICES LTD

L J C BUILDING SERVICES LTD (Registered number: 04560118)






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




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 5


L J C BUILDING SERVICES LTD

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr L J Chamberlain
Mrs K A Chamberlain





SECRETARY: Mrs K A Chamberlain





REGISTERED OFFICE: Unit 2
Red House Farm
Cransford
Woodbridge
Suffolk
IP13 9NY





REGISTERED NUMBER: 04560118 (England and Wales)





ACCOUNTANTS: Turner & Ellerby
Chartered Certified Accountants
5 Church Street
Framlingham
Woodbridge
Suffolk
IP13 9BQ

L J C BUILDING SERVICES LTD (Registered number: 04560118)

Report of the Directors
for the Year Ended 31 March 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Mr L J Chamberlain
Mrs K A Chamberlain

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mrs K A Chamberlain - Secretary


23 July 2025

L J C BUILDING SERVICES LTD (Registered number: 04560118)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 37,947 39,489
37,947 39,489

CURRENT ASSETS
Stocks 6,200 13,500
Debtors 6 60,997 83,010
Cash at bank and in hand 50 16,297
67,247 112,807
CREDITORS
Amounts falling due within one year 7 85,771 121,076
NET CURRENT LIABILITIES (18,524 ) (8,269 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,423

31,220

CREDITORS
Amounts falling due after more than one
year

8

(7,503

)

(23,868

)

PROVISIONS FOR LIABILITIES 11 (5,380 ) (5,549 )
NET ASSETS 6,540 1,803

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 6,537 1,800
SHAREHOLDERS' FUNDS 6,540 1,803

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 C BUILDING SERVICES LTD (Registered number: 04560118)

Balance Sheet - continued
31 March 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:





Mr L J Chamberlain - Director


L J C BUILDING SERVICES LTD (Registered number: 04560118)

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

1. STATUTORY INFORMATION

L J C BUILDING SERVICES LTD 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of six years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.
Improvements to property - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - Straight line over 4 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


L J C BUILDING SERVICES LTD (Registered number: 04560118)

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

2. ACCOUNTING POLICIES - continued
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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 12,000
AMORTISATION
At 1 April 2024
and 31 March 2025 12,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

L J C BUILDING SERVICES LTD (Registered number: 04560118)

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

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2024 433 72,152 48,473
Additions - - -
At 31 March 2025 433 72,152 48,473
DEPRECIATION
At 1 April 2024 433 69,110 45,451
Charge for year - 608 604
At 31 March 2025 433 69,718 46,055
NET BOOK VALUE
At 31 March 2025 - 2,434 2,418
At 31 March 2024 - 3,042 3,022

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 104,091 - 225,149
Additions - 6,245 6,245
At 31 March 2025 104,091 6,245 231,394
DEPRECIATION
At 1 April 2024 70,666 - 185,660
Charge for year 5,014 1,561 7,787
At 31 March 2025 75,680 1,561 193,447
NET BOOK VALUE
At 31 March 2025 28,411 4,684 37,947
At 31 March 2024 33,425 - 39,489

L J C BUILDING SERVICES LTD (Registered number: 04560118)

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

5. 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 April 2024
and 31 March 2025 43,640
DEPRECIATION
At 1 April 2024 18,416
Charge for year 3,784
At 31 March 2025 22,200
NET BOOK VALUE
At 31 March 2025 21,440
At 31 March 2024 25,224

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 12,642 22,791
Unbilled sales contracts 24,000 43,065
Other debtors 19,000 -
Directors' current accounts - 11,184
Prepayments 5,355 5,970
60,997 83,010

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 9) 20,225 10,000
Hire purchase contracts 6,365 7,365
Trade creditors 24,740 62,894
Tax 1,279 1,384
Social security and other taxes 6,041 7,553
VAT 15,663 29,368
Other creditors 1,055 902
Directors' current accounts 8,713 -
Accrued expenses 1,690 1,610
85,771 121,076

L J C BUILDING SERVICES LTD (Registered number: 04560118)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 9) 1,666 11,666
Hire purchase contracts 5,837 12,202
7,503 23,868

9. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 10,225 -
Bank loans 10,000 10,000
20,225 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 1,666 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years - 1,666

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 12,202 19,567

Obligations under hire purchase contracts are secured on the assets to which they relate.

11. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 5,380 5,549

Deferred
tax
£   
Balance at 1 April 2024 5,549
Movement in year (169 )
Balance at 31 March 2025 5,380

L J C BUILDING SERVICES LTD (Registered number: 04560118)

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

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr L J Chamberlain
Balance outstanding at start of year 5,145 -
Amounts advanced - 5,145
Amounts repaid (5,145 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,145

Mrs K A Chamberlain
Balance outstanding at start of year 6,039 -
Amounts advanced - 6,039
Amounts repaid (6,039 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 6,039