Company registration number 09063215 (England and Wales)
A. J. CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
A. J. CONSTRUCTION LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
A. J. CONSTRUCTION LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
319,663
387,957
Current assets
Debtors
4
299,934
294,255
Cash at bank and in hand
537,329
113,632
837,263
407,887
Creditors: amounts falling due within one year
5
(241,292)
(132,251)
Net current assets
595,971
275,636
Total assets less current liabilities
915,634
663,593
Creditors: amounts falling due after more than one year
6
(70,955)
(98,567)
Provisions for liabilities
(31,489)
(36,932)
Net assets
813,190
528,094
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
813,090
527,994
Total equity
813,190
528,094
A. J. CONSTRUCTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -

For the financial year ended 31 January 2025 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 August 2025 and are signed on its behalf by:
..............................................
Mr Brian Dunne
Director
Company registration number 09063215 (England and Wales)
A. J. CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

A. J. Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is .

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Computers
25% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

A. J. CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 February 2024
337,289
2,401
250,008
589,698
Additions
30,899
-
0
13,183
44,082
Disposals
(34,014)
-
0
-
0
(34,014)
At 31 January 2025
334,174
2,401
263,191
599,766
Depreciation and impairment
At 1 February 2024
116,327
1,008
84,406
201,741
Depreciation charged in the year
44,920
600
42,774
88,294
Eliminated in respect of disposals
(9,932)
-
0
-
0
(9,932)
At 31 January 2025
151,315
1,608
127,180
280,103
Carrying amount
At 31 January 2025
182,859
793
136,011
319,663
At 31 January 2024
220,962
1,393
165,602
387,957
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
86,593
9,655
Corporation tax recoverable
-
0
7,989
Other debtors
213,341
276,611
299,934
294,255
A. J. CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
82,268
81,679
Corporation tax
108,277
-
0
Other taxation and social security
6,491
5,215
Other creditors
44,256
45,357
241,292
132,251
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
70,955
98,567
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