REGISTERED NUMBER: 07273151 (England and Wales)

D & J Contracts Southern Limited

Unaudited Financial Statements for the Year Ended 31 May 2021

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Smith

REGISTERED OFFICE:

110 Walderslade Road

Walderslade

Chatham

Kent

ME5 0LL

REGISTERED NUMBER:

07273151 (England and Wales)

ACCOUNTANTS:

Foreman Waller

Chartered Accountants

1 High Street

Sheerness

Kent

ME12 1NY

FIXED ASSETS

Tangible assets

4

18,041

14,877

CURRENT ASSETS

Debtors

5

139,739

128,073

Cash at bank and in hand

43,514

7,979

183,253

136,052

CREDITORS

Amounts falling due within one year

6

173,115

120,542

NET CURRENT ASSETS

10,138

15,510

TOTAL ASSETS LESS CURRENT LIABILITIES

28,179

30,387

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

28,079

30,287

SHAREHOLDERS' FUNDS

28,179

30,387

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2021 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 April 2026 and were signed by:

D Smith - Director

1.	STATUTORY INFORMATION

D & J Contracts Southern 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income recognition

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to or from banks, other third and related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 by the statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2020 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2020

94,239

Additions

8,661

Disposals

(11,695

)

At 31 May 2021

91,205

DEPRECIATION

At 1 June 2020

79,362

Charge for year

5,497

Eliminated on disposal

(11,695

)

At 31 May 2021

73,164

NET BOOK VALUE

At 31 May 2021

18,041

At 31 May 2020

14,877

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Trade debtors

139,739

126,473

Other debtors

-

1,600

139,739

128,073

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Trade creditors

16,649

16,433

Taxation and social security

151,420

99,690

Other creditors

5,046

4,419

173,115

120,542

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2021 and 31 May 2020:

2021

2020

£

£

D Smith

Balance outstanding at start of year

-

-

Amounts advanced

5,560

-

Amounts repaid

(5,560

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-