John Dixon Building Contractor Ltd 31/12/2025 iXBRL

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
		_______	_______	_______