C.J. CONSTRUCTION (SURREY) LIMITED


Directors	COLLINS, Dean
	PAYNE, James


Registered Address	1-3 Wealdstone Road
	Sutton
	SM3 9QN


Registered Number	04152468 (England and Wales)

Statement of Financial Position
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,660		2,225
			2,660		2,225
Current assets
Stocks	4	32,475		60,100
Debtors	5	299,132		243,414
Cash at bank and on hand		145,655		112,459
		477,262		415,973
Creditors amounts falling due within one year	6	(249,036)		(286,238)
Net current assets (liabilities)			228,226		129,735
Total assets less current liabilities			230,886		131,960
Creditors amounts falling due after one year	7		(53,984)		(58,829)
Provisions for liabilities	8		(665)		(644)
Net assets			176,237		72,487
Capital and reserves
Called up share capital			100		100
Profit and loss account			176,137		72,387
Shareholders' funds			176,237		72,487

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 November 2025, and are signed on its behalf by:

COLLINS, Dean
Director
Registered Company No. 04152468

C.J. CONSTRUCTION (SURREY) LIMITED

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	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
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		3

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 June 24	14,696	8,786	16,210	39,692
Additions	-	-	1,321	1,321
At 31 May 25	14,696	8,786	17,531	41,013
Depreciation and impairment
At 01 June 24	14,069	8,508	14,890	37,467
Charge for year	157	69	660	886
At 31 May 25	14,226	8,577	15,550	38,353
Net book value
At 31 May 25	470	209	1,981	2,660
At 31 May 24	627	278	1,320	2,225

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	32,475	60,100
Total	32,475	60,100

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	203,245	174,958
Other debtors	92,332	67,911
Prepayments and accrued income	3,555	545
Total	299,132	243,414

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	20,314	16,861
Bank borrowings and overdrafts	4,045	78,372
Taxation and social security	189,118	166,414
Other creditors	11,814	2,637
Accrued liabilities and deferred income	23,745	21,954
Total	249,036	286,238

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	9,795	13,839
Other creditors	44,189	44,990
Total	53,984	58,829

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	665	644
Total	665	644

9.	Related party transactions
	At the balance sheet date, an amount of £92,232 (2024: £67,911) is owed by MJ Property Investments, a partnership business run by Dean Collins and James Payne. Apart from this, the company owes an amount of £44,190 (2024: £44,990) to James Dean Development Ltd - a company under the control of Dean Collins and James Payne. During the year, the company rented premises from MJ Property Investments. The total rent paid during the year amounted to £18,210 (2024: £16,151). The terms of the rental arrangement were made at arm's length and in the normal course of business.

Related party transactions

At the balance sheet date, an amount of £92,232 (2024: £67,911) is owed by MJ Property Investments, a partnership business run by Dean Collins and James Payne. Apart from this, the company owes an amount of £44,190 (2024: £44,990) to James Dean Development Ltd - a company under the control of Dean Collins and James Payne.

During the year, the company rented premises from MJ Property Investments. The total rent paid during the year amounted to £18,210 (2024: £16,151). The terms of the rental arrangement were made at arm's length and in the normal course of business.