Registered number
04272661
ALDI JD LIMITED
Filleted Accounts
31 December 2024
ALDI JD LIMITED
Registered number: 04272661
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 74,290 85,016
Current assets
Debtors 4 631,955 415,146
Cash at bank and in hand 150,364 339,482
782,319 754,628
Creditors: amounts falling due within one year 5 (220,715) (148,664)
Net current assets 561,604 605,964
Total assets less current liabilities 635,894 690,980
Creditors: amounts falling due after more than one year 6 (40,563) (99,736)
Net assets 595,331 591,244
Capital and reserves
Called up share capital 50,000 50,000
Profit and loss account 545,331 541,244
Shareholders' funds 595,331 591,244
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Jan Dyrcz
Director
Approved by the board on 18 September 2025
ALDI JD LIMITED
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% reducing balance
Motor vehicles 15% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 17 19
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 January 2024 343,467 141,130 484,597
Additions 1,249 - 1,249
At 31 December 2024 344,716 141,130 485,846
Depreciation
At 1 January 2024 296,600 102,981 399,581
Charge for the year 7,217 4,758 11,975
At 31 December 2024 303,817 107,739 411,556
Net book value
At 31 December 2024 40,899 33,391 74,290
At 31 December 2023 46,867 38,149 85,016
4 Debtors 2024 2023
£ £
Trade debtors 465,666 224,556
Stock and work in progress 52,135 49,580
Prepayments 57,241 54,097
Other debtors 56,913 86,913
631,955 415,146
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 52,800 52,800
Obligations under finance lease and hire purchase contracts 4,935 4,935
Trade creditors 79,431 33,465
Taxation and social security costs 83,549 57,464
220,715 148,664
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 34,392 88,630
Obligations under finance lease and hire purchase contracts 6,171 11,106
40,563 99,736
7 Related party transactions
Aldi JD Properties Limited 2024 2023
£ £
A related party by virtue of common shareholdings.
Balance receivable from Aldi JD Residential Properties Limited 5,000 5,000
Balance receivable from Ray Eco House Care Ltd 0 30,000
8 Other information
ALDI JD LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Unit 1C Fairview Estate
Acton Lane
London
NW10 7PB
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