REGISTERED NUMBER: 07073139 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

CSJ Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L S J Pipes

J C Radford

REGISTERED OFFICE:

The Sidings

Duffield Road Industrial Estate

Little Eaton

Derby

DE21 5EG

REGISTERED NUMBER:

07073139 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

2,294,610

2,345,058

CURRENT ASSETS

Debtors

5

2,178,915

2,129,379

Cash at bank and in hand

1,302,394

1,438,293

3,481,309

3,567,672

CREDITORS

Amounts falling due within one year

6

1,328,584

2,355,042

NET CURRENT ASSETS

2,152,725

1,212,630

TOTAL ASSETS LESS CURRENT LIABILITIES

4,447,335

3,557,688

CREDITORS

Amounts falling due after more than one year

7

-

(138,488

)

PROVISIONS FOR LIABILITIES

(572,891

)

(585,455

)

NET ASSETS

3,874,444

2,833,745

CAPITAL AND RESERVES

Called up share capital

140

140

Retained earnings

3,874,304

2,833,605

SHAREHOLDERS' FUNDS

3,874,444

2,833,745

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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

J C Radford - Director

1.	STATUTORY INFORMATION

CSJ Construction 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.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax and is recognised within the period in which the services are supplied. In the case of work in progress it includes relevant costs and overheads plus attributable profit to date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Hire purchase and leasing

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Deferred tax

Deferred tax is recognised in respect of all material timing differences.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

2,620,822

757,184

21,564

3,399,570

Additions

173,319

207,753

3,243

384,315

Disposals

(116,050

)

(146,602

)

-

(262,652

)

At 31 August 2025

2,678,091

818,335

24,807

3,521,233

DEPRECIATION

At 1 September 2024

589,633

445,687

19,192

1,054,512

Charge for year

202,333

111,756

2,070

316,159

Eliminated on disposal

(36,818

)

(107,230

)

-

(144,048

)

At 31 August 2025

755,148

450,213

21,262

1,226,623

NET BOOK VALUE

At 31 August 2025

1,922,943

368,122

3,545

2,294,610

At 31 August 2024

2,031,189

311,497

2,372

2,345,058

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

372,618

1,170,147

Amounts owed by related party

16,678

28,566

Amounts owed by group undertaking

130,342

-

Amounts recoverable on contract

1,486,514

902,208

Other debtors

132,890

515

Directors' current accounts

141

711

Prepayments

39,732

27,232

2,178,915

2,129,379

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

147,014

335,207

Trade creditors

762,034

762,503

Amounts owed to group undertaking

-

929,990

Tax

332,605

210,194

Social security and other taxes

16,084

42,462

Other creditors

10,224

10,266

Directors' current accounts

675

51

Accrued expenses

59,948

64,369

1,328,584

2,355,042

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

138,488

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

147,014

473,695

Debts are secured against the assets to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

A director maintains a loan account with the company. At the balance sheet date, the amount owing from the director is shown in the debtors note. Interest has been charged at HMRC's official interest rate.