REGISTERED NUMBER: 12772760 (England and Wales)

LJD CIVILS & CABLING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr L A Daffey

Mr J T Daffey

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

12772760 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

325,698

245,265

CURRENT ASSETS

Debtors

5

420,838

16,610

Cash at bank

106,270

628,624

527,108

645,234

CREDITORS

Amounts falling due within one year

6

(191,320

)

(169,686

)

NET CURRENT ASSETS

335,788

475,548

TOTAL ASSETS LESS CURRENT LIABILITIES

661,486

720,813

CREDITORS

Amounts falling due after more than one year

7

(201,193

)

(42,281

)

NET ASSETS

460,293

678,532

CAPITAL AND RESERVES

Called up share capital

103

103

Retained earnings

460,190

678,429

460,293

678,532

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

Mr L A Daffey - Director

Mr J T Daffey - Director

1.	STATUTORY INFORMATION

LJD Civils & Cabling Ltd 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.

Turnover

Turnover 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.

Plant and machinery

-

25% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

183,202

4,289

344,212

4,037

535,740

Additions

883

464

187,865

-

189,212

At 31 July 2025

184,085

4,753

532,077

4,037

724,952

DEPRECIATION

At 1 August 2024

102,365

1,267

184,716

2,127

290,475

Charge for year

20,430

872

86,840

637

108,779

At 31 July 2025

122,795

2,139

271,556

2,764

399,254

NET BOOK VALUE

At 31 July 2025

61,290

2,614

260,521

1,273

325,698

At 31 July 2024

80,837

3,022

159,496

1,910

245,265

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Sundry debtors - VAT

16,846

8,667

Other debtors - Loan

1,500

1,500

Other debtors - Rent deposit

3,500

3,500

LJD Civils and Holding

390,878

-

Insurance Deposit

7,840

-

Prepayments

274

2,943

420,838

16,610

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

67,163

38,005

Corporation Tax

72,939

101,871

Social security and other taxes

34,396

15,410

Sundry creditors

9,220

9,220

Directors' current accounts

1,241

2,230

Accrued expenses

6,361

2,950

191,320

169,686

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

80,434

27,022

Bank loans - 2-5 years

120,759

15,259

201,193

42,281