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Registered Number: 12566650
England and Wales
Abridged Accounts
for the year ended 30 April 2025
for
AJ BUILD LIMITED

AJ Build Limited Contents Page For the year ended 30 April 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 12566650 AJ Build Limited Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 35,449 |  | 26,531
|  | 35,449 |  | 26,531
Current assets |  |  |
Stocks |  | 77,885 |  | 46,882
Debtors |  | 15,636 |  | 33,374
Cash at bank and in hand |  | 49,379 |  | 23,530
|  | 142,900 |  | 103,786
Creditors: amount falling due within one year |  | (171,861) |  | (106,776)
Net current assets |  | (28,961) |  | (2,990)
Total assets less current liabilities |  | 6,488 |  | 23,541
Creditors: amount falling due after more than one year |  | (30,745) |  | (21,455)
Net assets |  | (24,257) |  | 2,086
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | (24,357) |  | 1,986
Shareholders' funds |  | (24,257) |  | 2,086
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 15 January 2026 and were signed on its behalf by:
------------------------------- Aaron Robins Director
1

AJ Build Limited Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information AJ Build Limited is a private company, limited by shares, registered in England and Wales, registration number 12566650, registration address 13 Tewkesbury Road, Gloucester, Gloucestershire, GL2 9AY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 33% Straight Line
Fixtures and Fittings | 33% Straight Line
Plant and Machinery | 20% Straight Line
Motor Vehicles | 20% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 9).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 May 2024 | 19,502 |  | 35,990 |  | 840 |  | 657 |  | 56,989
Additions | - |  | 24,998 |  | 100 |  | - |  | 25,098
Disposals | - |  | - |  | - |  | - |  | -
At 30 April 2025 | 19,502 |  | 60,988 |  | 940 |  | 657 |  | 82,087
Depreciation
At 01 May 2024 | 15,135 |  | 14,297 |  | 421 |  | 605 |  | 30,458
Charge for year | 3,687 |  | 12,198 |  | 243 |  | 52 |  | 16,180
On disposals | - |  | - |  | - |  | - |  | -
At 30 April 2025 | 18,822 |  | 26,495 |  | 664 |  | 657 |  | 46,638
Net book values
Closing balance as at 30 April 2025 | 680 |  | 34,493 |  | 276 |  | - |  | 35,449
Opening balance as at 01 May 2024 | 4,367 |  | 21,693 |  | 419 |  | 52 |  | 26,531
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2