REGISTERED NUMBER: 01898764 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

J F DAY & SON (BUILDERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Day

SECRETARY:

Mrs J S Day

REGISTERED OFFICE:

48 Bedmond Road

Hemel Hempstead

Hertfordshire

HP3 8LL

REGISTERED NUMBER:

01898764 (England and Wales)

ACCOUNTANTS:

Hillier Hopkins Accountants Limited

Trading as Colin Gray & Co

Radius House

51 Clarendon Road

Watford

Hertfordshire

WD17 1HP

FIXED ASSETS

Tangible assets

4

29,541

11,477

Investment property

5

625,000

532,215

654,541

543,692

CURRENT ASSETS

Debtors

6

7,281

528

Cash at bank

96,698

77,979

103,979

78,507

CREDITORS

Amounts falling due within one year

7

338,153

336,244

NET CURRENT LIABILITIES

(234,174

)

(257,737

)

TOTAL ASSETS LESS CURRENT LIABILITIES

420,367

285,955

CREDITORS

Amounts falling due after more than one year

8

(3,220

)

-

PROVISIONS FOR LIABILITIES

(23,946

)

-

NET ASSETS

393,201

285,955

CAPITAL AND RESERVES

Called up share capital

850

850

Capital redemption reserve

150

150

Retained earnings

392,201

284,955

SHAREHOLDERS' FUNDS

393,201

285,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 May 2026 and were signed by:

S J Day - Director

1.	STATUTORY INFORMATION

J F Day & Son (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.	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 as modified by the revaluation of certain assets.

Turnover

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 each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

35,537

Additions

27,732

Disposals

(27,901

)

At 31 March 2026

35,368

DEPRECIATION

At 1 April 2025

24,060

Charge for year

746

Eliminated on disposal

(18,979

)

At 31 March 2026

5,827

NET BOOK VALUE

At 31 March 2026

29,541

At 31 March 2025

11,477

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

532,215

Revaluations

92,785

At 31 March 2026

625,000

NET BOOK VALUE

At 31 March 2026

625,000

At 31 March 2025

532,215

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

92,785

Cost

532,215

625,000

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

532,215

532,215

The investment property was valued on an open market basis on 31 March 2026 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

7,281

528

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,610

-

Trade creditors

2,698

1,989

Taxation and social security

5,007

8,079

Other creditors

328,838

326,176

338,153

336,244

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,220

-