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Registered number: 13909261
B&J Homes Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Andrew Herring & Co
Chartered Certified Accountants
40 Clarence Road
Chesterfield
S40 1LQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13909261
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 550,000 316,597
550,000 316,597
CURRENT ASSETS
Stocks 6 - 237,549
Cash at bank and in hand 1,656 -
1,656 237,549
Creditors: Amounts Falling Due Within One Year 7 (1,504 ) (1,002 )
NET CURRENT ASSETS (LIABILITIES) 152 236,547
TOTAL ASSETS LESS CURRENT LIABILITIES 550,152 553,144
Creditors: Amounts Falling Due After More Than One Year 8 (657,718 ) (598,248 )
NET LIABILITIES (107,566 ) (45,104 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 10 (16,151 ) -
Profit and Loss Account (91,417 ) (45,106 )
SHAREHOLDERS' FUNDS (107,566) (45,104)
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J Mikolajczyk
Director
27/11/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B&J Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13909261 . The registered office is 6 Dole Lane, Chorley, England, PR7 2RL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold See investment property note below
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 March 2024 316,597
Additions 233,403
As at 28 February 2025 550,000
Net Book Value
As at 28 February 2025 550,000
As at 1 March 2024 316,597
5. Investment Property
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 566,151 -
The investment properties were independetly valued on an open market basis on 28 February 2025 sought by J Mikolajczyk, director. 
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Page 4
6. Stocks
2025 2024
£ £
Stock - 237,549
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,504 1,002
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 260,000 225,000
Other creditors 397,718 373,248
657,718 598,248
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 March 2024 - (45,106 )
Loss for year - (46,311)
Deficit on revaluation (16,151) -
Other comprehensive income for the year (16,151 ) -
Total comprehensive income for the year (16,151) (46,311 )
As at 28 February 2025 (16,151 ) (91,417 )
Page 4