REGISTERED NUMBER: 05254179 (England and Wales)

Financial Statements for the Year Ended 30 September 2024

for

James Walker (Building Contractors)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Boratynski

REGISTERED OFFICE:

Suite 38 & 39 Venture West

Greenham Business Park

Thatcham

Berkshire

RG19 6HX

REGISTERED NUMBER:

05254179 (England and Wales)

ACCOUNTANTS:

Accounting & Taxation Centre BTD

Suite 38 & 39 Venture West

Greenham Business Park

Newbury

Berkshire

RG19 6HX

FIXED ASSETS

Property, plant and equipment

4

16,367

21,011

Investments

5

430,441

503,736

446,808

524,747

CURRENT ASSETS

Debtors

6

463

7,251

Cash at bank

27,711

6,653

28,174

13,904

CREDITORS

Amounts falling due within one year

7

23,055

22,871

NET CURRENT ASSETS/(LIABILITIES)

5,119

(8,967

)

TOTAL ASSETS LESS CURRENT LIABILITIES

451,927

515,780

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

451,727

515,580

SHAREHOLDERS' FUNDS

451,927

515,780

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 30 September 2025 and were signed by:

R Boratynski - Director

1.	STATUTORY INFORMATION

James Walker (Building Contractors) 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 as modified by the revaluation of certain assets.

Turnover

Revenue 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:

Computer Equipment - 25% reducing balance

Motor Vehicles - 25% reducing balance

Plant & Machinery - 25% reducing balance

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 2 (2023 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2023

16,823

35,560

22,466

74,849

Additions

-

-

1,333

1,333

Disposals

-

-

(1,232

)

(1,232

)

At 30 September 2024

16,823

35,560

22,567

74,950

DEPRECIATION

At 1 October 2023

8,084

27,900

17,854

53,838

Charge for year

2,185

1,915

1,357

5,457

Eliminated on disposal

-

-

(712

)

(712

)

At 30 September 2024

10,269

29,815

18,499

58,583

NET BOOK VALUE

At 30 September 2024

6,554

5,745

4,068

16,367

At 30 September 2023

8,739

7,660

4,612

21,011

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2023

503,736

Disposals

(100,000

)

Revaluations

26,705

At 30 September 2024

430,441

NET BOOK VALUE

At 30 September 2024

430,441

At 30 September 2023

503,736

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

as restated

£

£

Other debtors

463

7,251

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

as restated

£

£

Trade creditors

233

123

Taxation and social security

21,792

21,792

Other creditors

1,030

956

23,055

22,871