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REGISTERED NUMBER: 01914890 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

D & J BUILDERS LIMITED

D & J BUILDERS LIMITED (REGISTERED NUMBER: 01914890)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

D & J BUILDERS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | D H McNamara

| D G McNamara

| SECRETARY: | D H McNamara

| REGISTERED OFFICE: | The Galleries

| Charters Road

| Sunningdale

| Ascot

| Berkshire

| SL5 9QJ

| REGISTERED NUMBER: | 01914890 (England and Wales)

| ACCOUNTANTS: | Stewart & Co Accountants LLP

| Chartered Accountants

| The Galleries

| Charters Road

| Sunningdale

| Berkshire

| SL5 9QJ

| BANKERS: | Natwest Bank plc

| High Street

| Bracknell

| Berkshire

| RG12 1DH

D & J BUILDERS LIMITED (REGISTERED NUMBER: 01914890)

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 11,330 |  | 20,568 |  |

CURRENT ASSETS

Stocks | 6,000 |  | 3,750 |  |

Debtors | 6 | 37,783 |  | 9,098 |  |

Cash at bank | 86,587 |  | 73,905 |  |

130,370 |  | 86,753 |  |

CREDITORS

Amounts falling due within one year | 7 | 71,347 |  | 38,158 |  |

NET CURRENT ASSETS | 59,023 |  | 48,595 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 70,353 |  | 69,163 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (7,892 | ) |

PROVISIONS FOR LIABILITIES | (2,833 | ) | (5,142 | ) |

NET ASSETS | 67,520 |  | 56,129 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 67,518 |  | 56,127 |  |

SHAREHOLDERS' FUNDS | 67,520 |  | 56,129 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

D & J BUILDERS LIMITED (REGISTERED NUMBER: 01914890)

BALANCE SHEET - continued

31 AUGUST 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

D G McNamara - Director

D & J BUILDERS LIMITED (REGISTERED NUMBER: 01914890)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| D & J Builders 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Going concern

| The financial statements have been prepared on the going concern basis and the directors confirm their belief in the company's ability to continue as a going concern for a period of at least twelve months from the date of approval of the financial statements.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

| Revenue recognition

| Revenue represents the sales value of construction work done during the year, net of value added tax.

| Revenue from contracts is valued in the period in which the services are provided in accordance with the stage of completion of the contracts.

| Revenue is recognised when services have been delivered to customers such that the risks and rewards of ownership have transferred to them.

| Tangible fixed assets

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

| Plant and machinery - 15% on reducing balance

| Fixtures and fittings - 25% on reducing balance

| Motor vehicles - 25% on reducing balance

| Computer equipment - 33% on cost

| Stocks

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

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

D & J BUILDERS LIMITED (REGISTERED NUMBER: 01914890)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

| Equity instruments

| Equity instruments issued by the company are recorded at proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| 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 balance sheet date.

D & J BUILDERS LIMITED (REGISTERED NUMBER: 01914890)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Leases

| Rentals payable under operating leases are charged to the profit and loss on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 September 2024 | 3,899 |  | - |  | 37,840 |  | 5,203 |  | 46,942 |  |

| Additions | - |  | 380 |  | 11,325 |  | 207 |  | 11,912 |  |

| Disposals | - |  | - |  | (37,840 | ) | - |  | (37,840 | ) |

| At 31 August 2025 | 3,899 |  | 380 |  | 11,325 |  | 5,410 |  | 21,014 |  |

| DEPRECIATION

| At 1 September 2024 | 1,491 |  | - |  | 20,219 |  | 4,664 |  | 26,374 |  |

| Charge for year | 361 |  | 52 |  | 2,831 |  | 285 |  | 3,529 |  |

| Eliminated on disposal | - |  | - |  | (20,219 | ) | - |  | (20,219 | ) |

| At 31 August 2025 | 1,852 |  | 52 |  | 2,831 |  | 4,949 |  | 9,684 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,047 |  | 328 |  | 8,494 |  | 461 |  | 11,330 |  |

| At 31 August 2024 | 2,408 |  | - |  | 17,621 |  | 539 |  | 20,568 |  |

D & J BUILDERS LIMITED (REGISTERED NUMBER: 01914890)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 18,000 |  | 7,188 |  |

| Other debtors | 19,783 |  | 1,910 |  |

37,783 |  | 9,098 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,892 |  | 10,270 |  |

| Trade creditors | 36,546 |  | 2,832 |  |

| Taxation and social security | 23,766 |  | 21,202 |  |

| Other creditors | 3,143 |  | 3,854 |  |

71,347 |  | 38,158 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 7,892 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| D G McNamara

| Balance outstanding at start of year | (1,105 | ) | 10,951 |  |

| Amounts advanced | 82,830 |  | 57,468 |  |

| Amounts repaid | (63,609 | ) | (69,524 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 18,116 |  | (1,105 | ) |