REGISTERED NUMBER: 14196256 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

C&J WELDING LTD

Page

Company Information

1

Report of the Directors

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

C T DUDLEY

MRS J J DUDLEY

SECRETARY:

MERLIN BUSINESS SERVICES UK LTD

REGISTERED OFFICE:

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

REGISTERED NUMBER:

14196256 (England and Wales)

ACCOUNTANTS:

MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

C T DUDLEY has held office during the whole of the period from 1 April 2024 to the date of this report.

Other changes in directors holding office are as follows:

MRS J J DUDLEY - appointed 15 April 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C T DUDLEY - Director

1 November 2025

TURNOVER

144,006

156,139

Cost of sales

116,934

137,736

GROSS PROFIT

27,072

18,403

Administrative expenses

22,630

18,889

OPERATING PROFIT/(LOSS)

4,442

(486

)

Interest payable and similar expenses

4,767

-

LOSS BEFORE TAXATION

(325

)

(486

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(325

)

(486

)

Retained earnings at beginning of year

(486

)

-

RETAINED EARNINGS AT END OF YEAR

(811

)

(486

)

CURRENT ASSETS

Stocks

8,000

5,000

Debtors

4

(600

)

8,016

Cash at bank and in hand

34,275

13,210

41,675

26,226

CREDITORS

Amounts falling due within one year

5

39,385

19,666

NET CURRENT ASSETS

2,290

6,560

TOTAL ASSETS LESS CURRENT LIABILITIES

2,290

6,560

CREDITORS

Amounts falling due after more than one year

6

3,099

7,044

NET LIABILITIES

(809

)

(484

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(811

)

(486

)

SHAREHOLDERS' FUNDS

(809

)

(484

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2025 and were signed on its behalf by:

C T DUDLEY - Director

1.	STATUTORY INFORMATION

C&J WELDING 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

(600

)

8,016

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

VAT

36,906

17,780

Directors' current accounts

512

586

Accrued expenses

1,967

1,300

39,385

19,666

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Tide loan

1,222

871

Capify Loan

1,877

6,173

3,099

7,044