Adeiladwyr D & S Jones Builders Ltd 31/03/2025 iXBRL

Company registration number: 05751247

Adeiladwyr D & S Jones Builders Ltd

Unaudited filleted financial statements

31 March 2025

Adeiladwyr D & S Jones Builders Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Adeiladwyr D & S Jones Builders Ltd

Directors and other information


	Directors	Mr Dewi Jones
		Mrs Susan Jones


	Company number	05751247


	Registered office	Tan Y Ffordd
		Cilgwyn
		Carmel, Caernarfon
		Gwynedd
		LL54 7SB


	Business address	Tan Y Ffordd
		Cilgwyn
		Carmel, Caernarfon
		Gwynedd
		LL54 7SB


	Accountants	Parker, O'Regan, Tann & Co
		Bangor Business Centre
		2 Farrar Road
		Bangor
		Gwynedd
		LL57 1LJ

Adeiladwyr D & S Jones Builders Ltd

Chartered Certified accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Adeiladwyr D & S Jones Builders Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Adeiladwyr D & S Jones Builders Ltd for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com.

This report is made solely to the board of directors of Adeiladwyr D & S Jones Builders Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Adeiladwyr D & S Jones Builders Ltd and state those matters that we have agreed to state to the board of directors of Adeiladwyr D & S Jones Builders Ltd as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Adeiladwyr D & S Jones Builders Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Adeiladwyr D & S Jones Builders Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Adeiladwyr D & S Jones Builders Ltd. You consider that Adeiladwyr D & S Jones Builders Ltd 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 financial statements of Adeiladwyr D & S Jones Builders Ltd. 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 statutory financial statements.

Parker, O'Regan, Tann & Co

Chartered Certified Accountants

Bangor Business Centre

2 Farrar Road

Bangor

Gwynedd

LL57 1LJ

9 September 2025

Adeiladwyr D & S Jones Builders Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	827,813		812,420
Investments	6	375,000		375,000
		_______		_______
			1,202,813		1,187,420

Current assets
Stocks		500		500
Debtors	7	334,803		241,819
Cash at bank and in hand		1,698,591		1,400,252
		_______		_______
		2,033,894		1,642,571
Creditors: amounts falling due
within one year	8	( 346,346)		( 317,163)
		_______		_______
Net current assets			1,687,548		1,325,408
			_______		_______
Total assets less current liabilities			2,890,361		2,512,828


Provisions for liabilities			( 135,252)		( 131,404)

			_______		_______
Net assets			2,755,109		2,381,424
			_______		_______

Capital and reserves
Called up share capital			1,300		1,300
Profit and loss account			2,753,809		2,380,124
			_______		_______
Shareholders funds			2,755,109		2,381,424
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 09 September 2025 , and are signed on behalf of the board by:

Mr Dewi Jones Mrs Susan Jones

Director Director

Company registration number: 05751247

Adeiladwyr D & S Jones Builders Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Tan Y Ffordd, Cilgwyn, Carmel, Caernarfon, Gwynedd, LL54 7SB.

2. Statement of compliance

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

3. Accounting policies

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 pay or recover 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. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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:


Freehold property	-	0%
Plant and machinery	-	10% Reducing balance
Fittings fixtures and equipment	-	10% Reducing balance
Motor vehicles	-	20% Reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	286,802	583,509	39,703	287,167	1,197,181
Additions	-	25,997	2,827	69,000	97,824
	_______	_______	_______	_______	_______
At 31 March 2025	286,802	609,506	42,530	356,167	1,295,005
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	-	219,078	10,386	155,297	384,761
Charge for the year	-	39,043	3,214	40,174	82,431
	_______	_______	_______	_______	_______
At 31 March 2025	-	258,121	13,600	195,471	467,192
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	286,802	351,385	28,930	160,696	827,813
	_______	_______	_______	_______	_______
At 31 March 2024	286,802	364,431	29,317	131,870	812,420
	_______	_______	_______	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	375,000	375,000
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	375,000	375,000
	_______	_______
At 31 March 2024	375,000	375,000
	_______	_______

The investment properties are stated at fair value and these have been ascertained though an annual evaluation by the company directors.

7. Debtors

	2025	2024
	£	£
Trade debtors	228,405	162,537
Other debtors	106,398	79,282
	_______	_______
	334,803	241,819
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	8,779	11,799
Corporation tax	162,113	136,046
Social security and other taxes	112,761	95,694
Other creditors	62,693	73,624
	_______	_______
	346,346	317,163
	_______	_______