BJS Conservation Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 04756433

		31 January 2025		31 December 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		-		111

			-		111
CURRENT ASSETS
Stocks	6	119,643		119,643
Debtors	7	6		701
Cash at bank and in hand		26,119		45,108

		145,768		165,452
Creditors: Amounts Falling Due Within One Year	8	(169,740 )		(206,154 )

NET CURRENT ASSETS (LIABILITIES)			(23,972 )		(40,702 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(23,972 )		(40,591 )

NET LIABILITIES			(23,972 )		(40,591 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(23,973 )		(40,592 )

SHAREHOLDERS' FUNDS			(23,972)		(40,591)

For the period ending 31 January 2025 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 her 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

Mrs J L Scriven

Director

1 September 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

BJS Conservation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04756433 . The registered office is The Charmwood Centre, Bartley, Southampton, Hampshire, SO40 2NA.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of nil years.

2.4. 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:

Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

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.

3. Average Number of Employees

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

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	15,000

As at 31 January 2025	15,000

Amortisation
As at 1 January 2024	15,000

As at 31 January 2025	15,000

...CONTINUED

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BJS Conservation Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2024 to 31 January 2025

Net Book Value
As at 31 January 2025	-

As at 1 January 2024	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	2,747	2,310	5,057

As at 31 January 2025	2,747	2,310	5,057

Depreciation
As at 1 January 2024	2,693	2,253	4,946
Provided during the period	54	57	111

As at 31 January 2025	2,747	2,310	5,057

Net Book Value
As at 31 January 2025	-	-	-

As at 1 January 2024	54	57	111

6. Stocks

	31 January 2025	31 December 2023
	£	£
Work in progress	119,643	119,643

7. Debtors

	31 January 2025	31 December 2023
	£	£
Due within one year
VAT	6	701

8. Creditors: Amounts Falling Due Within One Year

	31 January 2025	31 December 2023
	£	£
Other taxes and social security	126	126
Other creditors	95,109	130,109
Accruals and deferred income	728	688
Director's loan account	73,777	75,231

	169,740	206,154

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BJS Conservation Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2024 to 31 January 2025

9. Share Capital

	31 January 2025	31 December 2023
	£	£
Allotted, Called up and fully paid	1	1

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