3 01/01/2025 31/12/2025 2025-12-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-01-01 Sage Accounts Production 25.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 11717630 2025-01-01 2025-12-31 11717630 2025-12-31 11717630 2024-12-31 11717630 2024-01-01 2024-12-31 11717630 2024-12-31 11717630 2023-12-31 11717630 bus:RegisteredOffice 2025-01-01 2025-12-31 11717630 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 11717630 bus:Director1 2025-01-01 2025-12-31 11717630 core:NetGoodwill 2025-12-31 11717630 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 11717630 core:PlantMachinery 2024-12-31 11717630 core:FurnitureFittingsToolsEquipment 2024-12-31 11717630 core:MotorVehicles 2024-12-31 11717630 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 11717630 core:PlantMachinery 2025-12-31 11717630 core:FurnitureFittingsToolsEquipment 2025-12-31 11717630 core:MotorVehicles 2025-12-31 11717630 core:WithinOneYear 2025-12-31 11717630 core:WithinOneYear 2024-12-31 11717630 core:AfterOneYear 2025-12-31 11717630 core:AfterOneYear 2024-12-31 11717630 core:ShareCapital 2025-12-31 11717630 core:ShareCapital 2024-12-31 11717630 core:RetainedEarningsAccumulatedLosses 2025-12-31 11717630 core:RetainedEarningsAccumulatedLosses 2024-12-31 11717630 core:PlantMachinery 2025-01-01 2025-12-31 11717630 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 11717630 core:MotorVehicles 2025-01-01 2025-12-31 11717630 core:NetGoodwill 2024-12-31 11717630 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 11717630 core:PlantMachinery 2024-12-31 11717630 core:FurnitureFittingsToolsEquipment 2024-12-31 11717630 core:MotorVehicles 2024-12-31 11717630 bus:Director1 2024-12-31 11717630 bus:Director1 2025-12-31 11717630 bus:Director1 2023-12-31 11717630 bus:Director1 2024-12-31 11717630 bus:Director1 2024-01-01 2024-12-31 11717630 bus:SmallEntities 2025-01-01 2025-12-31 11717630 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11717630 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11717630 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11717630 bus:FullAccounts 2025-01-01 2025-12-31 11717630 core:NetGoodwill 2025-01-01 2025-12-31 11717630 core:WithinOneYear 2025-01-01 2025-12-31
Company registration number: 11717630
John Dixon Building Contractor Ltd
Unaudited filleted financial statements
31 December 2025
John Dixon Building Contractor Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
John Dixon Building Contractor Ltd
Directors and other information

| Director | Mr J P Dixon
| Company number | 11717630
| Registered office | Gwern Afalau
|  | Llandwrog
|  | Caernarfon
|  | Gwynedd
|  | LL54 5TF
| Business address | Gwern Afalau
|  | Llandwrog
|  | Caernarfon
|  | Gwynedd
|  | LL54 5TF
| Accountants | Parker, O'Regan, Tann & Co
|  | Bangor Business Centre
|  | 2 Farrar Road
|  | Bangor
|  | Gwynedd
|  | LL57 1LJ

John Dixon Building Contractor Ltd
Chartered Certified accountants report to the director on the preparation of the
unaudited statutory financial statements of John Dixon Building Contractor Ltd
Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John Dixon Building Contractor Ltd for the year ended 31 December 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com.
This report is made solely to the director of John Dixon Building Contractor Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of John Dixon Building Contractor Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Dixon Building Contractor Ltd and its director as a body for our work or for this report.
It is your duty to ensure that John Dixon Building Contractor Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John Dixon Building Contractor Ltd. You consider that John Dixon Building Contractor Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of John Dixon Building Contractor Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Parker, O'Regan, Tann & Co
Chartered Certified Accountants
Bangor Business Centre
2 Farrar Road
Bangor
Gwynedd
LL57 1LJ
27 March 2026
John Dixon Building Contractor Ltd
Statement of financial position
31 December 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | - |  |  |  | - |  |
Tangible assets |  | 6 | 492,939 |  |  |  | 469,555 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 492,939 |  |  |  | 469,555
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 500 |  |  |  | 500 |  |
Debtors |  | 7 | 165,685 |  |  |  | 40,041 |  |
Cash at bank and in hand |  |  | 55,496 |  |  |  | 229,937 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 221,681 |  |  |  | 270,478 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 76,669) |  |  |  | ( 119,221) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 145,012 |  |  |  | 151,257
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 637,951 |  |  |  | 620,812
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 9 |  |  | ( 223,976) |  |  |  | ( 257,028)
Provisions for liabilities |  |  |  |  | ( 11,782) |  |  |  | ( 5,899)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 402,193 |  |  |  | 357,885
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 402,093 |  |  |  | 357,785
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 402,193 |  |  |  | 357,885
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:
Mr J P Dixon
Director
Company registration number: 11717630
John Dixon Building Contractor Ltd
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Gwern Afalau, Llandwrog, Caernarfon, Gwynedd, LL54 5TF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover represents the total amount receivable for the period, excluding value added tax and net of trade discounts.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill | - | 20 %

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | Nil
| Plant and machinery | - | 10 %
| Fittings fixtures and equipment | - | 20 %
| Motor vehicles | - | 12.50 %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are valued at lower of cost or net realisable value after making due allowance for obsolete and slow moving stocks.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Intangible assets

|  | Goodwill | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | 10,000 | 10,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | 10,000 | 10,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 December 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 December 2024 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |

6. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |
|  | £ | £ | £ | £ | £ |  |
| Cost |  |  |  |  |  |  |
| At 1 January 2025 | 445,128 | 16,401 | 3,315 | 19,083 | 483,927 |  |
| Additions | - | - | 6,044 | 24,578 | 30,622 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 December 2025 | 445,128 | 16,401 | 9,359 | 43,661 | 514,549 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Depreciation |  |  |  |  |  |  |
| At 1 January 2025 | - | 5,868 | 1,084 | 7,420 | 14,372 |  |
| Charge for the year | - | 1,053 | 1,655 | 4,530 | 7,238 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 December 2025 | - | 6,921 | 2,739 | 11,950 | 21,610 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 December 2025 | 445,128 | 9,480 | 6,620 | 31,711 | 492,939 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 December 2024 | 445,128 | 10,533 | 2,231 | 11,663 | 469,555 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 94,308 | 3,799
| Other debtors |  | 71,377 | 36,242
|  |  | _______ | _______
|  |  | 165,685 | 40,041
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 31,998 | 30,341
| Trade creditors |  | 9,464 | 15,681
| Corporation tax |  | 23,816 | 61,238
| Social security and other taxes |  | 3,334 | 11,920
| Other creditors |  | 8,057 | 41
|  |  | _______ | _______
|  |  | 76,669 | 119,221
|  |  | _______ | _______

The bank loan is secured over the company's assets. There is also a personal guanantee provided by the director.
9. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 223,976 | 257,028
|  |  | _______ | _______

The bank loan is secured over the company's assets. There is also a personal guarantee provided by the director
10. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr J P Dixon | 30,330 | 28,934 | 59,264 |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr J P Dixon | 17,518 | 12,812 | 30,330 |  |  |
|  | _______ | _______ | _______ |  |  |