A & J Builders Limited

A & J Builders Limited
Contents Page
For the year ended 31 March 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Statement of Changes in Equity	5
Notes to the Financial Statements	6

A & J Builders Limited
Company Information
For the year ended 31 March 2026

Director	C J Jones
Registered Number	05055241
Registered Office	6 Goodwood Close Burghfield, Common Reading Berkshire RG7 3EZ
Accountants	Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB
Secretary	Mrs T J Jones

1

A & J Builders Limited
Director's Report
For the year ended 31 March 2026

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 March 2026

Director

The director who served the company throughout the year was as follows:

C J Jones

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
C J Jones
Director

Date approved: 06 July 2026

2

A & J Builders Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of A & J Builders Limited for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & J Builders Limited for the year ended 31 March 2026 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of A & J Builders Limited, as a body, in accordance with the terms of our engagement letter dated 06 July 2026 Our work has been undertaken solely to prepare for your approval the accounts of A & J Builders Limited and state those matters that we have agreed to state to the Board of Directors of A & J Builders Limited, 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/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & J Builders Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that A & J Builders Limited 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 of A & J Builders Limited. You consider that A & J Builders Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of A & J Builders Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026 .................................................... Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB 06 July 2026 3

A & J Builders Limited
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of A & J Builders Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & J Builders Limited for the year ended 31 March 2026 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of A & J Builders Limited, as a body, in accordance with the terms of our engagement letter dated 06 July 2026 Our work has been undertaken solely to prepare for your approval the accounts of A & J Builders Limited and state those matters that we have agreed to state to the Board of Directors of A & J Builders Limited, 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/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & J Builders Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A & J Builders Limited 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 of A & J Builders Limited. You consider that A & J Builders Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of A & J Builders Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026

....................................................
Kirkpatrick and Hopes Limited
Merlin House
Brunel Road
Theale, Reading
Berkshire
RG7 4AB
06 July 2026

3

A & J Builders Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	5,213	6,976
		5,213	6,976
Current assets
Debtors	4	27,599	18,229
Cash at bank and in hand		5,487	19,357
		33,086	37,586
Creditors: amount falling due within one year	5	(38,297)	(37,107)
Net current assets		(5,211)	479

Total assets less current liabilities		2	7,455
Net assets		2	7,455

Capital and reserves
Called up share capital		1	1
Profit and loss account		1	7,454
Shareholders' funds		2	7,455

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts 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 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 financial statements were approved by the director on 06 July 2026 and were signed by:

-------------------------------
C J Jones
Director

4

A & J Builders Limited
Statement of Changes in Equity
For the year ended 31 March 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2024	1	2,182	2,183
Profit/(Loss) for the year		81,997	81,997
Total comprehensive income for the year	-	81,997	81,997
Dividends		(76,725)	(76,725)
Total investments by and distributions to owners	-	(76,725)	(76,725)
At 31 March 2025	1	7,454	7,455
At 01 April 2025	1	7,454	7,455
Profit/(Loss) for the year		64,849	64,849
Total comprehensive income for the year	-	64,849	64,849
Dividends		(72,302)	(72,302)
Total investments by and distributions to owners	-	(72,302)	(72,302)
At 31 March 2026	1	1	2

5

A & J Builders Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

A & J Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 05055241, registration address 6 Goodwood Close, Burghfield, Common, Reading, Berkshire, RG7 3EZ.

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(1A) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current 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 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 statement of financial position date.

Tangible fixed assets

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

Plant & Machinery - 25% on cost
Computer Equipment - 25% on cost

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss.If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognized immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognized for the asset in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.

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.

Debtors

Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 April 2025	2,024	11,850	13,874
Additions	-	1,141	1,141
Disposals	-	(285)	(285)
At 31 March 2026	2,024	12,706	14,730
Depreciation
At 01 April 2025	2,024	4,874	6,898
Charge for year	-	2,678	2,678
On disposals	-	(59)	(59)
At 31 March 2026	2,024	7,493	9,517
Net book values
Closing balance as at 31 March 2026	-	5,213	5,213
Opening balance as at 01 April 2025	-	6,976	6,976

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	14,400	4,896
Prepayments & Accrued Income	1,714	690
Other Debtors	3,143	3,143
	19,257	8,729

4.

Debtors: amounts falling due after one year

	2026 £		2025 £
Directors Loan Accounts	8,342		9,500
	8,342		9,500

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	18,904	23,492
PAYE & Social Security	764	786
Accrued Expenses	4,124	4,090
Other Creditors	6,414	109
VAT	8,091	8,630
	38,297	37,107

6.

Advances and Credits

C J Jones
The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
C J Jones	9,500		110,051		0		111,227		0		0		8,324
	9,500		110,051		0		111,227		0		0		8,324

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
C J Jones	8,798		120,040		0		119,338		0		0		9,500
	8,798		120,040		0		119,338		0		0		9,500

6

Registered Number: 05055241
England and Wales
A & J BUILDERS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026