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Company Registration No. SC521307 (Scotland)
D J B Construction Limited Unaudited accounts for the year ended 31 October 2025
D J B Construction Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D J B Construction Limited Company Information for the year ended 31 October 2025
Director
Douglas John Brannan
Company Number
SC521307 (Scotland)
Registered Office
73 WAKEFIELD AVENUE EDINBURGH EH7 6TP SCOTLAND
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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D J B Construction Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,517
6,467
Current assets
Inventories
31,885
75,000
Debtors
5
94,096
25,678
Cash at bank and in hand
69,305
7,906
195,286
108,584
Creditors: amounts falling due within one year
6
(147,160)
(52,683)
Net current assets
48,126
55,901
Total assets less current liabilities
51,643
62,368
Creditors: amounts falling due after more than one year
7
-
(36,467)
Net assets
51,643
25,901
Capital and reserves
Called up share capital
8
2
2
Profit and loss account
51,641
25,899
Shareholders' funds
51,643
25,901
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 February 2026 and were signed on its behalf by
Douglas John Brannan Director Company Registration No. SC521307
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D J B Construction Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
D J B Construction Limited is a private company, limited by shares, registered in Scotland, registration number SC521307. The registered office is 73 WAKEFIELD AVENUE, EDINBURGH, EH7 6TP, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on a straight line basis
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2024
11,800
At 31 October 2025
11,800
Depreciation
At 1 November 2024
5,333
Charge for the year
2,950
At 31 October 2025
8,283
Net book value
At 31 October 2025
3,517
At 31 October 2024
6,467
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D J B Construction Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
15,525
2,652
Accrued income and prepayments
78,571
19,226
94,096
21,878
Amounts falling due after more than one year
Other debtors
-
3,800
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,667
-
Trade creditors
76,617
47,166
Taxes and social security
19,076
5,517
Loans from directors
44,800
-
147,160
52,683
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
16,667
Loans from directors
-
19,800
-
36,467
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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