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Registered Number: 07079564
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 October 2024

for

FJD CONSTRUCTION LTD

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of FJD Construction Ltd for the year ended 31 October 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FJD Construction Ltd for the year ended 31 October 2024 which comprise of the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

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

It is your duty to ensure that FJD Construction Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of FJD Construction Ltd . You consider that FJD Construction Ltd 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 accounts of FJD Construction Ltd . 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 accounts

31 October 2024



....................................................

Pointon Young

33 Ludgate Hill
Birmingham
B3 1EH
31 July 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 123,607    100,294 
Investments 4 528,153    521,603 
651,760    621,897 
Current assets      
Debtors: amounts falling due within one year 858,816    780,887 
Debtors: amounts falling due after one year   155,000 
Cash at bank and in hand 1,150,131    720,833 
2,008,947    1,656,720 
Creditors: amount falling due within one year (619,093)   (588,616)
Net current assets 1,389,854    1,068,104 
 
Total assets less current liabilities 2,041,614    1,690,001 
Creditors: amount falling due after more than one year (77,710)   (46,746)
Provisions for liabilities (30,902)   (19,056)
Net assets 1,933,002    1,624,199 
 

Capital and reserves
     
Called up share capital 5 100    100 
Fair Value Reserves 6 8,153    1,603 
Profit and loss account 1,924,749    1,622,496 
Shareholders' funds 1,933,002    1,624,199 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 31 July 2025 and were signed on its behalf by:


-------------------------------
M Jenner
Director
-------------------------------
A McAllister
Director
2
General Information
FJD Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 07079564, registration address 33 Ludgate Hill, Birmingham, B3 1EH. The trading address of the company is 87 Caroline Street, Birmingham, B3 1UP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The financial statements are prepared in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: Rendering of services
When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date.
When the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Current tax represents the amount of tax payable of receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been exacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.  

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the tax rates and allowances that apply to the sale of the asset.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 8 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 November 2023 236,135    5,132    241,267 
Additions 59,935      59,935 
Disposals    
At 31 October 2024 296,070    5,132    301,202 
Depreciation
At 01 November 2023 138,116    2,857    140,973 
Charge for year 35,742    880    36,622 
On disposals    
At 31 October 2024 173,858    3,737    177,595 
Net book values
Closing balance as at 31 October 2024 122,212    1,395    123,607 
Opening balance as at 01 November 2023 98,019    2,275    100,294 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 November 2023 521,603    521,603 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
Revaluations 6,550    6,550 
At 31 October 2024 528,153    528,153 

5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
75 Class A shares of £1.00 each 75    75 
25 Class B shares of £1.00 each 25    25 
100    100 

6.

Fair Value Reserves

2024
£
  2023
£
Fair Value Reserve 8,153    1,603 
8,153    1,603 

7.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
FJD Property Ltd(12,000)(8,600)155,000 155,000 
P & Y Commercial Consultants Limited(916,347)(799,895)93,010 54,308 
3