IRIS Accounts Production v25.4.0.155 07684781 Board of Directors Board of Directors Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false Ordinary Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07684781 2024-06-30 07684781 2025-06-30 07684781 2024-07-01 2025-06-30 07684781 2023-06-30 07684781 2023-07-01 2024-06-30 07684781 2024-06-30 07684781 ns15:EnglandWales 2024-07-01 2025-06-30 07684781 ns14:PoundSterling 2024-07-01 2025-06-30 07684781 ns10:Director1 2024-07-01 2025-06-30 07684781 ns10:Director2 2024-07-01 2025-06-30 07684781 ns10:Director3 2024-07-01 2025-06-30 07684781 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07684781 ns10:SmallEntities 2024-07-01 2025-06-30 07684781 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07684781 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 07684781 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07684781 ns10:FullAccounts 2024-07-01 2025-06-30 07684781 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 07684781 ns10:RegisteredOffice 2024-07-01 2025-06-30 07684781 ns5:CurrentFinancialInstruments 2025-06-30 07684781 ns5:CurrentFinancialInstruments 2024-06-30 07684781 ns5:Non-currentFinancialInstruments 2025-06-30 07684781 ns5:Non-currentFinancialInstruments 2024-06-30 07684781 ns5:ShareCapital 2025-06-30 07684781 ns5:ShareCapital 2024-06-30 07684781 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 07684781 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 07684781 ns5:PlantMachinery 2024-07-01 2025-06-30 07684781 ns5:MotorVehicles 2024-07-01 2025-06-30 07684781 ns5:ComputerEquipment 2024-07-01 2025-06-30 07684781 ns5:PlantMachinery 2024-06-30 07684781 ns5:PlantMachinery 2025-06-30 07684781 ns5:PlantMachinery 2024-06-30 07684781 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-06-30 07684781 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-07-01 2025-06-30 07684781 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-06-30 07684781 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-06-30 07684781 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 07684781 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 07684781 ns10:OrdinaryShareClass1 2025-06-30

REGISTERED NUMBER: 07684781 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30th June 2025 |

| for |

| ACJ Contractors Limited |

| ACJ Contractors Limited (Registered number: 07684781) |

Contents of the Financial Statements

for the Year Ended 30th June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ACJ Contractors Limited |

Company Information

for the Year Ended 30th June 2025

| DIRECTORS: | C S Lord

| J K Lord

| A R Lord

| REGISTERED OFFICE: | 60 Rochdale Road

| Todmorden

| OL14 7LP

| REGISTERED NUMBER: | 07684781 (England and Wales)

| ACJ Contractors Limited (Registered number: 07684781) |

Balance Sheet

30th June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 16,009 |  | 56,851 |  |

CURRENT ASSETS

Stocks | 1,150,000 |  | 1,150,000 |  |

Debtors | 5 | 2,732 |  | 2,850 |  |

Cash at bank | 3,257 |  | 13,438 |  |

1,155,989 |  | 1,166,288 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,197,354 |  | 1,191,055 |  |

NET CURRENT LIABILITIES | (41,365 | ) | (24,767 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (25,356 | ) | 32,084 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (950 | ) | (17,226 | ) |

PROVISIONS FOR LIABILITIES | (4,002 | ) | (14,213 | ) |

NET (LIABILITIES)/ASSETS | (30,308 | ) | 645 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 300 |  | 300 |  |

Retained earnings | (30,608 | ) | 345 |  |

SHAREHOLDERS' FUNDS | (30,308 | ) | 645 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| ACJ Contractors Limited (Registered number: 07684781) |

Balance Sheet - continued

30th June 2025

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 Board of Directors and authorised for issue on 20th February 2026 and were signed on its behalf by:

A R Lord - Director | C S Lord - Director

J K Lord - Director

| ACJ Contractors Limited (Registered number: 07684781) |

Notes to the Financial Statements

for the Year Ended 30th June 2025

1. | STATUTORY INFORMATION

| ACJ Contractors 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.

| The financial statements have been prepared on a going concern basis. This basis may not be appropriate as the company has net liabilities,

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% Straight Line Basis

| Motor vehicles | - | 25% Straight Line Basis and 25% on Reducing Balance

| Computer equipment | - | 20% Straight Line Basis

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

| ACJ Contractors Limited (Registered number: 07684781) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st July 2024 | 141,301 |  |

| Disposals | (61,350 | ) |

| At 30th June 2025 | 79,951 |  |

| DEPRECIATION

| At 1st July 2024 | 84,450 |  |

| Charge for year | 5,992 |  |

| Eliminated on disposal | (26,500 | ) |

| At 30th June 2025 | 63,942 |  |

| NET BOOK VALUE

| At 30th June 2025 | 16,009 |  |

| At 30th June 2024 | 56,851 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1st July 2024

| and 30th June 2025 | 58,369 |  |

| DEPRECIATION

| At 1st July 2024 | 29,182 |  |

| Charge for year | 14,591 |  |

| At 30th June 2025 | 43,773 |  |

| NET BOOK VALUE

| At 30th June 2025 | 14,596 |  |

| At 30th June 2024 | 29,187 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 2,732 |  | 2,850 |  |

| ACJ Contractors Limited (Registered number: 07684781) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 9,167 |  | 10,000 |  |

| Hire purchase contracts | 7,109 |  | 11,485 |  |

| Trade creditors | 16,056 |  | 21,460 |  |

| Amounts owed to associates | 1,109,263 |  | 1,042,751 |  |

| Taxation and social security | 39,295 |  | 85,056 |  |

| Other creditors | 16,464 |  | 20,303 |  |

1,197,354 |  | 1,191,055 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 950 |  | 8,059 |  |

| Other creditors | - |  | 9,167 |  |

950 |  | 17,226 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 8,059 |  | 19,544 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 300 | Ordinary Shares | £1 | 300 |  | 300 |  |