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Company Registration No. 04528556 (England and Wales)
C.J.C. Joinery Ltd. Unaudited accounts for the year ended 31 August 2025
C.J.C. Joinery Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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C.J.C. Joinery Ltd. Company Information for the year ended 31 August 2025
Director
Garry L Baker
Company Number
04528556 (England and Wales)
Registered Office
14 PARK FARM HUNDRED ACRE LANE WIVELSFIELD GREEN HAYWARDS HEATH WEST SUSSEX RH17 7RU
Accountants
Kestrel Accounting & Taxation Services Limited 3 Brown Twins Road Hurstpierpoint West Sussex BN6 9XT
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C.J.C. Joinery Ltd. Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
6,721
6,326
Current assets
Debtors
5
5,048
21,752
Cash at bank and in hand
18,580
-
23,628
21,752
Creditors: amounts falling due within one year
6
(19,501)
(19,739)
Net current assets
4,127
2,013
Net assets
10,848
8,339
Capital and reserves
Called up share capital
1
1
Profit and loss account
10,847
8,338
Shareholders' funds
10,848
8,339
For the year ending 31 August 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 2 April 2026 and were signed on its behalf by
Garry L Baker Director Company Registration No. 04528556
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C.J.C. Joinery Ltd. Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
C.J.C. Joinery Ltd. is a private company, limited by shares, registered in England and Wales, registration number 04528556. The registered office is 14 PARK FARM, HUNDRED ACRE LANE, WIVELSFIELD GREEN HAYWARDS HEATH, WEST SUSSEX, RH17 7RU.
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
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing balance 25%
Motor vehicles
Reducing balance 25%
Fixtures & fittings
Straight line 33%
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
38,172
22,464
842
61,478
Additions
2,635
-
-
2,635
At 31 August 2025
40,807
22,464
842
64,113
Depreciation
At 1 September 2024
37,843
16,467
842
55,152
Charge for the year
741
1,499
-
2,240
At 31 August 2025
38,584
17,966
842
57,392
Net book value
At 31 August 2025
2,223
4,498
-
6,721
At 31 August 2024
329
5,997
-
6,326
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C.J.C. Joinery Ltd. Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
670
21,269
Accrued income and prepayments
454
483
Other debtors
3,924
-
5,048
21,752
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,250
12,465
VAT
1,592
4,041
Trade creditors
5,415
1,207
Taxes and social security
5,598
231
Other creditors
221
236
Loans from directors
-
1,134
Accruals
425
425
19,501
19,739
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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