C J Construction (UK) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06675577

C J Construction (UK) Ltd

Filleted Unaudited Financial Statements

Year ended

31 December 2024

C J Construction (UK) Ltd

Financial Statements

Year ended 31 December 2024

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

C J Construction (UK) Ltd

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Tangible assets	5		1,228		1,592

Current assets

Debtors	6	–	2,790
Cash at bank and in hand		19,510	5,083
		--------	-------
		19,510	7,873

Creditors: amounts falling due within one year	7	13,829		8,961
		--------		-------
Net current assets/(liabilities)			5,681		( 1,088)
			-------		-------
Total assets less current liabilities			6,909		504

Provisions

Taxation including deferred tax	233	303
	-------	----
Net assets	6,676	201
	-------	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	6,675	200
	-------	----
Shareholders funds	6,676	201
	-------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

C J Construction (UK) Ltd

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 25 September 2025 , and are signed on behalf of the board by:

Mr C J Goodhead
Director

Company registration number: 06675577

C J Construction (UK) Ltd

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Fairview, Wilfreds Grove, Barlby, Selby, North Yorkshire, YO8 5JB.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. (b) Going concern The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the director has considered the effect of these matters on the company with the information available to it and does not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the director has prepared these financial statements on a going concern basis. (c) Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. The turnover shown in the profit and loss account represents amounts invoiced during the year. Revenue is recognised on completion of the work undertaken. (d) Current & deferred tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively . Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred is accounted for in respect of all material timing differences to the extent that it is considered that a net liability may crystallise. (e) Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. (f) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	20% reducing balance
Fixtures & Fittings	-	20% reducing balance
Motor Vehicles	-	25% reducing balance

(g) Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

(h) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

(i) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2024 and 31 December 2024	5,283	1,587	9,200	16,070
	-------	-------	-------	--------
Depreciation
At 1 January 2024	4,893	1,306	8,279	14,478
Charge for the year	78	56	230	364
	-------	-------	-------	--------
At 31 December 2024	4,971	1,362	8,509	14,842
	-------	-------	-------	--------
Carrying amount
At 31 December 2024	312	225	691	1,228
	-------	-------	-------	--------
At 31 December 2023	390	281	921	1,592
	-------	-------	-------	--------

6. Debtors

	2024	2023
	£	£
Trade debtors	–	2,790
	----	-------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	2,079	1,202
Corporation tax	7,479	3,607
Social security and other taxes	224	–
Directors current accounts	4,047	4,152
	--------	-------
	13,829	8,961
	--------	-------

8. Related party transactions

During the year the director had a loan account with the company. The balance owing to the director at 31 December 2024 was £ 4,047 (2023 - £4,152). This loan was interest free.