REGISTERED NUMBER: 09420269 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

DJC Building & Refurbishment Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D J Callow

REGISTERED OFFICE:

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

REGISTERED NUMBER:

09420269 (England and Wales)

ACCOUNTANTS:

Johal & Company

Chartered Certified Accountants

& Registered Auditors

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

FIXED ASSETS

Tangible assets

4

52,740

2,675

CURRENT ASSETS

Debtors

5

121,936

70,852

Cash at bank

8,340

39,284

130,276

110,136

CREDITORS

Amounts falling due within one year

6

134,667

31,010

NET CURRENT (LIABILITIES)/ASSETS

(4,391

)

79,126

TOTAL ASSETS LESS CURRENT LIABILITIES

48,349

81,801

CREDITORS

Amounts falling due after more than one year

7

67,305

81,685

NET (LIABILITIES)/ASSETS

(18,956

)

116

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

(19,057

)

15

SHAREHOLDERS' FUNDS

(18,956

)

116

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2025 and were signed by:

D J Callow - Director

1.	STATUTORY INFORMATION

DJC Building & Refurbishment Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 March 2024

3,772

20,700

24,472

Additions

-

54,115

54,115

At 28 February 2025

3,772

74,815

78,587

DEPRECIATION

At 1 March 2024

2,651

19,146

21,797

Charge for year

280

3,770

4,050

At 28 February 2025

2,931

22,916

25,847

NET BOOK VALUE

At 28 February 2025

841

51,899

52,740

At 29 February 2024

1,121

1,554

2,675

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Other debtors

121,936

70,852

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

51,081

-

Trade creditors

1,308

-

Taxation and social security

31,278

28,010

Other creditors

51,000

3,000

134,667

31,010

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

67,305

81,685