SJ JOINERY & BUILDING LIMITED

Contents
	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of SJ JOINERY & BUILDING LIMITED for the year ended 31 December 2024

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of SJ JOINERY & BUILDING LIMITED which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of SJ JOINERY & BUILDING LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SJ JOINERY & BUILDING LIMITED and state those matters that we have agreed to state to the director of SJ JOINERY & BUILDING LIMITED , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SJ JOINERY & BUILDING LIMITED and its director as a body for our work or for this report.

It is your duty to ensure that SJ JOINERY & BUILDING LIMITED 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 or loss of SJ JOINERY & BUILDING LIMITED . You consider that SJ JOINERY & BUILDING LIMITED 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 SJ JOINERY & BUILDING LIMITED . 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 financial statements.

Signed

22nd September 2025

The Curtis Partnership

1 Tape Street

Cheadle

Stoke On Trent

Staffordshire

ST10 1BB

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SJ JOINERY & BUILDING LIMITED

Statement of Financial Position

As At 31 December 2024

Statement of Financial Position

Registered number: 05006156

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		224		3,016

			224		3,016
CURRENT ASSETS
Debtors	5	106,644		149,054
Cash at bank and in hand		3,357		70,356

		110,001		219,410
Creditors: Amounts Falling Due Within One Year	6	(2,659 )		(4,099 )

NET CURRENT ASSETS (LIABILITIES)			107,342		215,311

TOTAL ASSETS LESS CURRENT LIABILITIES			107,566		218,327

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(43 )		(573 )

NET ASSETS			107,523		217,754

CAPITAL AND RESERVES
Called up share capital	9		125		125
Income Statement			107,398		217,629

SHAREHOLDERS' FUNDS			107,523		217,754

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SJ JOINERY & BUILDING LIMITED

Statement of Financial Position (continued)

As At 31 December 2024

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Stuart Johnson

Director

22nd September 2025

The notes on pages 4 to 6 form part of these financial statements.

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SJ JOINERY & BUILDING LIMITED

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

SJ JOINERY & BUILDING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05006156 . The registered office is High View, Gorsty Hill, Tean, Stoke-on-Trent, Staffordshire, ST10 4EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance basis
Motor Vehicles	25% reducing balance basis
Computer Equipment	25% reducing balance basis

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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SJ JOINERY & BUILDING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	7,660	20,955	-	28,615
Additions	-	-	190	190
Disposals	-	(20,955 )	-	(20,955 )

As at 31 December 2024	7,660	-	190	7,850

Depreciation
As at 1 January 2024	7,551	18,048	-	25,599
Provided during the period	28	-	47	75
Disposals	-	(18,048 )	-	(18,048 )

As at 31 December 2024	7,579	-	47	7,626

Net Book Value
As at 31 December 2024	81	-	143	224

As at 1 January 2024	109	2,907	-	3,016

5. Debtors

	2024	2023
	£	£
Due within one year
Prepayments and accrued income	600	1,166
Other debtors	105,997	147,797
VAT	47	91

	106,644	149,054

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	1
Other taxes and social security	413	125
Net wages	770	-
Other creditors	-	95
Accruals and deferred income	888	865
Director's loan account	588	3,013

	2,659	4,099

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SJ JOINERY & BUILDING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2024	2023
	£	£
Other timing differences	43	573

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2024	573	573
Deferred taxation	(530 )	(530 )

Balance at 31 December 2024	43	43

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	125	125

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