REGISTERED NUMBER: 01707944 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

D F J HEWER (BUILDERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C A J Hewer

REGISTERED OFFICE:

Welsh Road West

Southam

Warwickshire

CV47 0JN

REGISTERED NUMBER:

01707944 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

-

932

CURRENT ASSETS

Debtors

5

5,154

5,154

Cash at bank and in hand

61,627

124,165

66,781

129,319

CREDITORS

Amounts falling due within one year

6

293

43,742

NET CURRENT ASSETS

66,488

85,577

TOTAL ASSETS LESS CURRENT LIABILITIES

66,488

86,509

CREDITORS

Amounts falling due after more than one year

7

-

18,333

NET ASSETS

66,488

68,176

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

66,388

68,076

SHAREHOLDERS' FUNDS

66,488

68,176

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 director acknowledges his 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.

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 director and authorised for issue on 19 September 2025 and were signed by:

C A J Hewer - Director

1.	STATUTORY INFORMATION

D F J Hewer (Builders) 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

5% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

15% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

8,960

49,240

19,127

39,068

116,395

Disposals

-

-

-

(39,068

)

(39,068

)

At 31 March 2025

8,960

49,240

19,127

-

77,327

DEPRECIATION

At 1 April 2024

8,960

49,240

18,195

39,068

115,463

Charge for year

-

-

932

-

932

Eliminated on disposal

-

-

-

(39,068

)

(39,068

)

At 31 March 2025

8,960

49,240

19,127

-

77,327

NET BOOK VALUE

At 31 March 2025

-

-

-

-

-

At 31 March 2024

-

-

932

-

932

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

5,154

-

Directors' current accounts

-

5,154

5,154

5,154

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

1

330

Tax

-

18,984

Social security and other taxes

1

10,147

Other creditors

291

1,284

Accruals and deferred income

-

2,997

293

43,742

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

10,000

Bank loans - 2-5 years

-

8,333

-

18,333