B.J.'s Of Woodham Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01559812

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,480,019		2,442,428

			2,480,019		2,442,428
CURRENT ASSETS
Debtors	5	-		(1,856 )
Cash at bank and in hand		29,637		19,607

		29,637		17,751
Creditors: Amounts Falling Due Within One Year	6	(162,995 )		(178,772 )

NET CURRENT ASSETS (LIABILITIES)			(133,358 )		(161,021 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,346,661		2,281,407

Creditors: Amounts Falling Due After More Than One Year	7		(696,275 )		(706,522 )

NET ASSETS			1,650,386		1,574,885

CAPITAL AND RESERVES
Called up share capital	9		60,000		60,000
Revaluation reserve	10		1,528,174		1,528,174
Profit and Loss Account			62,212		(13,289 )

SHAREHOLDERS' FUNDS			1,650,386		1,574,885

Page 1

Page 2

B.J.'s Of Woodham Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Colin Powell

Director

24th July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

B.J.'s Of Woodham Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01559812 . The registered office is 22 Heralds Way, South Woodham Ferrers, Chelmsford, CM3 5TQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	25%
Plant & Machinery	25%
Motor Vehicles	10%

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

Page 3

Page 4

B.J.'s Of Woodham Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 November 2024	2,650,000	17,587	58,200	2,725,787
Additions	-	-	58,580	58,580

As at 31 October 2025	2,650,000	17,587	116,780	2,784,367

Depreciation
As at 1 November 2024	250,000	17,587	15,772	283,359
Provided during the period	-	-	20,989	20,989

As at 31 October 2025	250,000	17,587	36,761	304,348

Net Book Value
As at 31 October 2025	2,400,000	-	80,019	2,480,019

As at 1 November 2024	2,400,000	-	42,428	2,442,428

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	(1,856 )

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,716	6,832
Trade creditors	(1 )	2
Accruals and deferred income	22,702	22,794
Directors' loan accounts	131,578	149,144

	162,995	178,772

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	31,959	10,244
Bank loans	664,316	696,278

	696,275	706,522

Page 4

Page 5

B.J.'s Of Woodham Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,716	6,832
Later than one year and not later than five years	31,959	10,244

	40,675	17,076

	40,675	17,076

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	60,000	60,000

10. Reserves

	Revaluation Reserve
	£
As at 1 November 2024	1,528,174

As at 31 October 2025	1,528,174

Page 5