DJA CONTRACTORS LIMITED

Company Registration Number:
NI690679 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

DJA CONTRACTORS LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

DJA CONTRACTORS LIMITED

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 204,602 151,080
Total fixed assets: 204,602 151,080
Current assets
Stocks: 218,759
Debtors:   34,610 6,126
Cash at bank and in hand: 264,333 273,116
Total current assets: 517,702 279,242
Creditors: amounts falling due within one year:   (341,854) (139,518)
Net current assets (liabilities): 175,848 139,724
Total assets less current liabilities: 380,450 290,804
Total net assets (liabilities): 380,450 290,804
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 380,350 290,704
Shareholders funds: 380,450 290,804

The notes form part of these financial statements

DJA CONTRACTORS LIMITED

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 21 April 2026
and signed on behalf of the board by:

Name: Derek Andrews
Status: Director

The notes form part of these financial statements

DJA CONTRACTORS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 15% on reducing balance

Valuation and information policy

Stocks Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Other accounting policies

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. Hire purchase and leasing commitments Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 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.

DJA CONTRACTORS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

DJA CONTRACTORS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible Assets

Total
Cost £
At 01 September 2024 473,403
Additions 90,686
Disposals (35,750)
At 31 August 2025 528,339
Depreciation
At 01 September 2024 322,323
Charge for year 27,234
On disposals (25,820)
At 31 August 2025 323,737
Net book value
At 31 August 2025 204,602
At 31 August 2024 151,080