DJP (BBK) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09879944

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,302		78,658

			11,302		78,658
CURRENT ASSETS
Stocks	5	9,728		13,720
Debtors	6	31,159		777
Cash at bank and in hand		1,055		7,750

		41,942		22,247
Creditors: Amounts Falling Due Within One Year	7	(38,250 )		(39,310 )

NET CURRENT ASSETS (LIABILITIES)			3,692		(17,063 )

TOTAL ASSETS LESS CURRENT LIABILITIES			14,994		61,595

Creditors: Amounts Falling Due After More Than One Year	8		(20,212 )		(51,576 )

NET (LIABILITIES)/ASSETS			(5,218 )		10,019

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(5,220 )		10,017

SHAREHOLDERS' FUNDS			(5,218)		10,019

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DJP (BBK) Ltd

Balance Sheet (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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Mr Darren Pearson

Director

24/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DJP (BBK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09879944 . The registered office is 11 Boundary Close, Tilehurst, Reading, RG31 4ER.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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% SL
Motor Vehicles	25% SL
Fixtures & Fittings	25% SL

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the tax currently payable.

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.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 1)

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DJP (BBK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2024	19,717	98,093	2,838	120,648
Additions	2,948	-	-	2,948
Disposals	-	(70,273 )	-	(70,273 )

As at 31 December 2024	22,665	27,820	2,838	53,323

Depreciation
As at 1 January 2024	14,568	26,246	1,176	41,990
Provided during the period	3,578	6,955	675	11,208
Disposals	-	(11,177 )	-	(11,177 )

As at 31 December 2024	18,146	22,024	1,851	42,021

Net Book Value
As at 31 December 2024	4,519	5,796	987	11,302

As at 1 January 2024	5,149	71,847	1,662	78,658

5. Stocks

	2024	2023
	£	£
Finished goods	9,728	13,720

6. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	347	-
VAT	-	777
Directors' loan accounts	30,812	-

	31,159	777

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	-	10,892
Trade creditors	-	228
Bank loans and overdrafts	4,813	23,764
Corporation tax	20,221	3,092
VAT	12,168	-
Other creditors	433	120
Accruals and deferred income	615	500
Directors' loan accounts	-	714

	38,250	39,310

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DJP (BBK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	-	27,233
Bank loans	20,212	24,343

	20,212	51,576

9. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	10,892
Later than one year and not later than five years	-	27,233

	-	38,125

	-	38,125

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Darren Pearson	-	30,464	-	-	30,464
Mrs Kerry-Lee Pearson	-	348	-	-	348

The above loans are unsecured, and repayable on demand.

12. Dividends

	2024	2023
	£	£
On equity shares:
Final dividend paid	12,759	26,959

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