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Registered Number: 08235923
England and Wales

 

 

 

DW JOHNSTON BUILDING SERVICES LTD



Abridged Accounts
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

DW Johnston Building Services Ltd
Contents Page
For the year ended 31 October 2025
Report to the directors on the preparation of the unaudited statutory accounts of Waters Accountancy Limited for the year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of DW Johnston Building Services Ltd for the year ended 31 October 2025 from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at

http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html 


This report is made solely to the Board of Directors of DW Johnston Building Services Ltd, as a body, in accordance with the terms of our engagement letter dated 9th December 2016. Our work has been undertaken solely to prepare for your approval of the accounts of DW Johnston Building Services Ltd and state those matters that we have agreed to state to the Board of Directors of DW Johnston Building Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf


To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DW Johnston Building Services Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that DW Johnston Building Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit/loss of DW Johnston Building Services Ltd. You consider that DW Johnston Building Services Ltd is exempt from the statutory audit requirements for the year.


Mr Simon Waters FCCA
SJW ACCOUNTANTS
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
08 July 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 5 57,940    21,404 
57,940    21,404 
Current assets      
Stocks 28,755    25,500 
Debtors: amounts falling due within one year 1,392    (1,943)
Cash at bank and in hand 65,796    70,621 
95,943    94,178 
Creditors: amount falling due within one year (32,362)   (31,551)
Net current assets 63,581    62,627 
 
Total assets less current liabilities 121,521    84,031 
Creditors: amount falling due after more than one year (20,876)   (7,168)
Provisions for liabilities (11,008)   (5,350)
Net assets 89,637    71,513 
 

Capital and reserves 		     
Called up share capital 6 100    100 
Profit and loss account 89,537    71,413 
Shareholders' funds 89,637    71,513 
 


For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 July 2026 and were signed on its behalf by:


-------------------------------
Mr David Johnston
Director
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General Information
DW Johnston Building Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 08235923, registration address 1a Candle Lane, Milnthorpe, Cumbria, LA7 7QS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10 Yrs Straight Line
Computer Equipment 33.33% Straight Line
Inventory
Inventories are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Directors' Emoluments

2025   2024
0    0 

3.

Staff Costs

2025
£		   2024
£
Wages and salaries 540    702 
Other staff costs 80    122 
620    824 

4.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 November 2024 8,580    35,446    366    739    45,131 
Additions 1,242    56,667    -    1,356    59,265 
Disposals -    (28,498)   -    -    (28,498)
At 31 October 2025 9,822    63,615    366    2,095    75,898 
Depreciation
At 01 November 2024 7,220    15,426    237    844    23,727 
Charge for year 299    9,053    37    67    9,456 
On disposals -    (15,225)   -    -    (15,225)
At 31 October 2025 7,519    9,254    274    911    17,958 
Net book values
Closing balance as at 31 October 2025 2,303    54,361    92    1,184    57,940 
Opening balance as at 01 November 2024 1,360    20,020    129    (105)   21,404 


6.

Share Capital

Authorised
50 Class A shares of £1.00 each
Allotted, called up and fully paid
2025
£		   2024
£
50 Class A shares of £1.00 each 50    50 
50    50 

7.

Controlling Parties

The company's ultimate controlling party is Mr and Mrs Johnston by virtue of their interest in the share capital of the company.
3