REGISTERED NUMBER: 05586925 (England and Wales)

K J D BUILDERS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L R Patel

K L Vekaria

REGISTERED OFFICE:

16 Brampton Grove

Harrow

Middlesex

HA3 8LG

REGISTERED NUMBER:

05586925 (England and Wales)

ACCOUNTANTS:

C. Jay & Co.

Chartered Certified Accountants

CJ House

99A Cobbold Road

London

NW10 9SL

FIXED ASSETS

Tangible assets

4

25,619

34,160

Investments

5

50,954

-

76,573

34,160

CURRENT ASSETS

Cash at bank

18,560

89,048

CREDITORS

Amounts falling due within one year

6

18,748

35,311

NET CURRENT (LIABILITIES)/ASSETS

(188

)

53,737

TOTAL ASSETS LESS CURRENT LIABILITIES

76,385

87,897

CREDITORS

Amounts falling due after more than one year

7

29,847

34,050

NET ASSETS

46,538

53,847

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

46,518

53,827

SHAREHOLDERS' FUNDS

46,538

53,847

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

L R Patel - Director

K L Vekaria - Director

1.	STATUTORY INFORMATION

K J D 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.

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

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 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

99,312

DEPRECIATION

At 1 April 2025

65,152

Charge for year

8,541

At 31 March 2026

73,693

NET BOOK VALUE

At 31 March 2026

25,619

At 31 March 2025

34,160

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

50,954

At 31 March 2026

50,954

NET BOOK VALUE

At 31 March 2026

50,954

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

1,670

10,382

Other creditors

17,078

24,929

18,748

35,311

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

29,847

34,050