REGISTERED NUMBER: 09345016 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

NJF SHOPFITTING & CONSTRUCTION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr O G Franklin

REGISTERED OFFICE:

Bottrell House

High STreet

Charlton on Otmoor

Kidlington

Oxfordshire

OX5 2UQ

REGISTERED NUMBER:

09345016 (England and Wales)

ACCOUNTANTS:

R Firkin Accountancy Services Ltd

98 The Moors

Kidlington

Oxfordshire

OX5 2AG

FIXED ASSETS

Tangible assets

4

69,887

48,911

CURRENT ASSETS

Stocks

-

8,351

Debtors

5

160,022

346,864

Cash at bank

466,055

70,571

626,077

425,786

CREDITORS

Amounts falling due within one year

6

561,357

376,468

NET CURRENT ASSETS

64,720

49,318

TOTAL ASSETS LESS CURRENT LIABILITIES

134,607

98,229

CREDITORS

Amounts falling due after more than one year

7

1,667

-

NET ASSETS

132,940

98,229

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

132,939

98,228

SHAREHOLDERS' FUNDS

132,940

98,229

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 11 September 2025 and were signed by:

Mr O G Franklin - Director

1.	STATUTORY INFORMATION

NJF Shopfitting & Construction 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.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

134,042

Additions

37,743

Disposals

(5,995

)

At 31 March 2025

165,790

DEPRECIATION

At 1 April 2024

85,131

Charge for year

16,767

Eliminated on disposal

(5,995

)

At 31 March 2025

95,903

NET BOOK VALUE

At 31 March 2025

69,887

At 31 March 2024

48,911

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

67,301

113,521

Amounts owed by group undertakings

92,721

202,793

Other debtors

-

30,550

160,022

346,864

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

21,667

Hire purchase contracts

2,448

12,238

Trade creditors

125,695

60,115

Taxation and social security

179,314

52,496

Other creditors

243,900

229,952

561,357

376,468

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,667

-