B. J. T. Construction Ltd


Director	Bryan John Townend


Company Secretary	TOWNEND, Bryan John


Registered Address	18 Lytham Drive
	Bramhall
	Stockport
	SK7 2LD


Registered Number	07447984 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		86,431		36,126
			86,431		36,126
Current assets
Stocks	4	7,021		20,152
Debtors	5	29,427		4,877
Cash at bank and on hand		6,129		4,448
		42,577		29,477
Creditors amounts falling due within one year	6	(79,700)		(45,016)
Net current assets (liabilities)			(37,123)		(15,539)
Total assets less current liabilities			49,308		20,587
Creditors amounts falling due after one year	7		(26,257)		(12,526)
Provisions for liabilities	9		(16,422)		(6,864)
Net assets			6,629		1,197
Capital and reserves
Called up share capital			100		100
Profit and loss account			6,529		1,097
Shareholders' funds			6,629		1,197

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 Director acknowledges 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 Director on 16 July 2025, and are signed on its behalf by:

Bryan John Townend
Director
Registered Company No. 07447984

B. J. T. Construction Ltd

Notes to the Financial Statements
for the year ended 31 March 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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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	15
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks 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	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	83,001	34,550	1,641	3,607	122,799
Additions	10,763	56,313	-	-	67,076
Disposals	(3,000)	(32,050)	-	-	(35,050)
At 31 March 25	90,764	58,813	1,641	3,607	154,825
Depreciation and impairment
At 01 April 24	55,655	27,324	1,379	2,315	86,673
Charge for year	8,796	2,861	39	371	12,067
On disposals	(2,693)	(27,653)	-	-	(30,346)
At 31 March 25	61,758	2,532	1,418	2,686	68,394
Net book value
At 31 March 25	29,006	56,281	223	921	86,431
At 31 March 24	27,346	7,226	262	1,292	36,126

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	2,000	3,500
Work in progress	5,021	16,652
Total	7,021	20,152

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	28,798	3,935
Prepayments and accrued income	629	942
Total	29,427	4,877

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	10,180	14,249
Taxation and social security	33,592	22,712
Finance lease and HP contracts	9,014	8,055
Other creditors	26,914	-
Total	79,700	45,016


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	26,257	12,526
Total	26,257	12,526

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	35,271		20,580

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	16,422	6,864
Total	16,422	6,864