DRJ Projects Ltd Company accounts

COMPANY REGISTRATION NUMBER: 14783941

DRJ Projects Ltd

Unaudited Financial Statements

30 April 2025

DRJ Projects Ltd

Financial Statements

Year ended 30 April 2025

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

The following pages do not form part of the financial statements

Chartered accountants and business advisers report to the director on the preparation of the unaudited statutory financial statements	8

DRJ Projects Ltd

Director's Report

Year ended 30 April 2025

The director presents his report and the unaudited financial statements of the company for the year ended 30 April 2025 .

Director

The director who served the company during the year was as follows:

Mr D Rogers

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 8 December 2025 and signed on behalf of the board by:

Mr D Rogers
Director

Registered office:

19 Turnberry Avenue

Wrexham

DRJ Projects Ltd

Statement of Income and Retained Earnings

Year ended 30 April 2025

		Period from
	Year to	6 Apr 23 to
	30 Apr 25	30 Apr 24
Note	£	£
Turnover	80,008	90,572

Cost of sales	57,494	66,703
	--------	--------
Gross profit	22,514	23,869

Administrative expenses	22,622	21,681
	--------	--------
Operating (loss)/profit	( 108)	2,188

		--------	--------
(Loss)/profit before taxation	5	( 108)	2,188

Tax on (loss)/profit	–	632
	----	-------
(Loss)/profit for the financial year and total comprehensive income	( 108)	1,556
	----	-------

Dividends paid and payable	( 500)	( 1,000)

Retained earnings at the start of the year	556	–
	----	-------
Retained (losses)/earnings at the end of the year	( 52)	556
	----	-------

All the activities of the company are from continuing operations.

DRJ Projects Ltd

Statement of Financial Position

30 April 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	12,623	14,250

Current assets

Stocks		2,220	6,372
Debtors	7	847	385
Cash at bank and in hand		241	3,420
		-------	--------
		3,308	10,177

Creditors: amounts falling due within one year	8	15,982	23,870
		--------	--------
Net current liabilities		12,674	13,693
		--------	--------
Total assets less current liabilities		( 51)	557
		----	----
Net (liabilities)/assets		( 51)	557
		----	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 52)	556
	----	----
Shareholder (deficit)/funds	( 51)	557
	----	----

These financial statements have been prepared 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'.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:

Mr D Rogers
Director

Company registration number: 14783941

DRJ Projects Ltd

Notes to the Financial Statements

Year ended 30 April 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 19 Turnberry Avenue, Wrexham.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance

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 stock to its present location and condition.

Financial instruments

The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an an impairment loss is recognised in the statement of Income and Retained Earnings.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Profit before taxation

Profit before taxation is stated after charging:

		Period from
	Year to	6 Apr 23 to
	30 Apr 25	30 Apr 24
	£	£
Depreciation of tangible assets	4,207	4,750
	-------	-------

6. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 May 2024	7,000	12,000	19,000
Additions	2,580	–	2,580
	-------	--------	--------
At 30 April 2025	9,580	12,000	21,580
	-------	--------	--------
Depreciation
At 1 May 2024	1,750	3,000	4,750
Charge for the year	1,957	2,250	4,207
	-------	--------	--------
At 30 April 2025	3,707	5,250	8,957
	-------	--------	--------
Carrying amount
At 30 April 2025	5,873	6,750	12,623
	-------	--------	--------
At 30 April 2024	5,250	9,000	14,250
	-------	--------	--------

7. Debtors

	2025	2024
	£	£
Other debtors	847	385
	----	----

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	2,327
Social security and other taxes	242	1,006
Other creditors	15,740	20,537
	--------	--------
	15,982	23,870
	--------	--------

9. Director's advances, credits and guarantees

The director operates a current account with the company. As follows:

		2025
		£
	Opening balance	19,787
	Movement	(5,183)
		--------
	Closing balance	14,604

The loan is repayable on demand.

DRJ Projects Ltd

Management Information

Year ended 30 April 2025

The following pages do not form part of the financial statements.

DRJ Projects Ltd

Chartered Accountants and Business Advisers Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of DRJ Projects Ltd

Year ended 30 April 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 DRJ Projects Ltd for the year ended 30 April 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of DRJ Projects Ltd in accordance with the terms of our engagement letter dated 29 September 2024. Our work has been undertaken solely to prepare for your approval the financial statements of DRJ Projects Ltd and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DRJ Projects Ltd and its director for our work or for this report.

It is your duty to ensure that DRJ Projects 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 loss of DRJ Projects Ltd. You consider that DRJ Projects 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 DRJ Projects 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.

BRUCE ROBERTS & CO LIMITED Chartered Accountants and Business Advisers

Unit 10, Edison Court Ellice Way Wrexham Technology Park Wrexham LL13 7YT

8 December 2025