Company registration number 04305586 (England and Wales)
A.J.D. BUILDING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
A.J.D. BUILDING SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
A.J.D. BUILDING SERVICES LIMITED (REGISTERED NUMBER: 04305586)
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
9,727
12,970
Current assets
Stocks
300
300
Debtors
4
43,371
37,751
Cash at bank and in hand
78,314
59,182
121,985
97,233
Creditors: amounts falling due within one year
5
(45,686)
(32,399)
Net current assets
76,299
64,834
Net assets
86,026
77,804
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
86,024
77,802
Total equity
86,026
77,804

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 July 2026
Mr Andrew Day
Director
A.J.D. BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

A.J.D. Building Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 27 Ashford Road, Bearsted, Maidstone, Kent, ME14 4BP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of consideration received or receivable for the goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria also must be met before turnover is recognised.

Turnover for the sale of goods is recognised when all of the following conditions are met:
- The company has transferred the significant risks and rewards of ownership to the buyer;
- the amount of turnover can be recognised reliably and;
- It is probable that the company will receive the consideration due under the transaction.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measure reliably.

- It is probable that the company will receive the consideration under the contract.

-The stage of completion of the contract at the end of the reporting period can be measure reliably; and

- The costs incurred and the costs to complete the contract can be measure reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

A.J.D. BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
- 25% on reducing balance
Computers
- 25% on reducing balance
Motor vehicles
- 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
A.J.D. BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024 and 31 October 2025
8,427
478
22,696
31,601
Depreciation and impairment
At 1 November 2024
5,612
430
12,589
18,631
Depreciation charged in the year
704
12
2,527
3,243
At 31 October 2025
6,316
442
15,116
21,874
Carrying amount
At 31 October 2025
2,111
36
7,580
9,727
At 31 October 2024
2,815
48
10,107
12,970
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
34,908
37,450
Other debtors
8,463
301
43,371
37,751
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,943
7,163
Taxation and social security
13,063
11,204
Other creditors
26,680
14,032
45,686
32,399
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
Ordinary A of £1 each
1
1
1
1
2
2
2
2
2025-10-31 2024-11-01 false false false 12 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Andrew Day Mrs Alison Day 04305586 2024-11-01 2025-10-31 04305586 2025-10-31 04305586 2024-10-31 04305586 core:FurnitureFittings 2025-10-31 04305586 core:ComputerEquipment 2025-10-31 04305586 core:MotorVehicles 2025-10-31 04305586 core:FurnitureFittings 2024-10-31 04305586 core:ComputerEquipment 2024-10-31 04305586 core:MotorVehicles 2024-10-31 04305586 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 04305586 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 04305586 core:CurrentFinancialInstruments 2025-10-31 04305586 core:CurrentFinancialInstruments 2024-10-31 04305586 core:ShareCapital 2025-10-31 04305586 core:ShareCapital 2024-10-31 04305586 core:RetainedEarningsAccumulatedLosses 2025-10-31 04305586 core:RetainedEarningsAccumulatedLosses 2024-10-31 04305586 core:ShareCapitalOrdinaryShareClass1 2025-10-31 04305586 core:ShareCapitalOrdinaryShareClass1 2024-10-31 04305586 core:ShareCapitalOrdinaryShareClass2 2025-10-31 04305586 core:ShareCapitalOrdinaryShareClass2 2024-10-31 04305586 core:ShareCapitalOrdinaryShares 2025-10-31 04305586 core:ShareCapitalOrdinaryShares 2024-10-31 04305586 bus:Director1 2024-11-01 2025-10-31 04305586 core:FurnitureFittings 2024-11-01 2025-10-31 04305586 core:ComputerEquipment 2024-11-01 2025-10-31 04305586 core:MotorVehicles 2024-11-01 2025-10-31 04305586 2023-11-01 2024-10-31 04305586 core:FurnitureFittings 2024-10-31 04305586 core:ComputerEquipment 2024-10-31 04305586 core:MotorVehicles 2024-10-31 04305586 2024-10-31 04305586 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 04305586 bus:OrdinaryShareClass2 2024-11-01 2025-10-31 04305586 bus:OrdinaryShareClass1 2025-10-31 04305586 bus:OrdinaryShareClass1 2024-10-31 04305586 bus:OrdinaryShareClass2 2025-10-31 04305586 bus:OrdinaryShareClass2 2024-10-31 04305586 bus:AllOrdinaryShares 2025-10-31 04305586 bus:AllOrdinaryShares 2024-10-31 04305586 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04305586 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04305586 bus:FRS102 2024-11-01 2025-10-31 04305586 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 04305586 bus:CompanySecretary1 2024-11-01 2025-10-31 04305586 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP