REGISTERED NUMBER: 09226576 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

FOR

SJB DEMOLITION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S J Badcock

REGISTERED OFFICE:

4 Grovelands

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7TE

REGISTERED NUMBER:

09226576 (England and Wales)

ACCOUNTANTS:

Kings Chartered Accountants

4 Grovelands

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7TE

FIXED ASSETS

Tangible assets

4

472,056

493,258

CURRENT ASSETS

Debtors

5

180,513

235,013

Cash at bank and in hand

1,790

10,763

182,303

245,776

CREDITORS

Amounts falling due within one year

6

126,220

167,890

NET CURRENT ASSETS

56,083

77,886

TOTAL ASSETS LESS CURRENT LIABILITIES

528,139

571,144

CREDITORS

Amounts falling due after more than one year

7

(302,978

)

(303,133

)

PROVISIONS FOR LIABILITIES

10

(111,662

)

(113,550

)

NET ASSETS

113,499

154,461

CAPITAL AND RESERVES

Called up share capital

11

150

150

Retained earnings

113,349

154,311

SHAREHOLDERS' FUNDS

113,499

154,461

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2026 and were signed by:

Mr S J Badcock - Director

1.	STATUTORY INFORMATION

SJB Demolition Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Changes in accounting policies

The current period's financial statements represent a 15 month period to 31 December 2025, the prior period represents a 12 month period to 31 September 2024..

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes derived from ordinary activities. 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 service.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, loans from fellow group undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

461,127

249,053

1,415

711,595

Additions

171,750

-

-

171,750

Disposals

(73,495

)

(85,962

)

-

(159,457

)

At 31 December 2025

559,382

163,091

1,415

723,888

DEPRECIATION

At 1 October 2024

124,254

93,415

668

218,337

Charge for period

66,323

15,445

551

82,319

Eliminated on disposal

(30,241

)

(18,583

)

-

(48,824

)

At 31 December 2025

160,336

90,277

1,219

251,832

NET BOOK VALUE

At 31 December 2025

399,046

72,814

196

472,056

At 30 September 2024

336,873

155,638

747

493,258

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

359,527

186,742

546,269

Additions

171,750

-

171,750

Disposals

(73,495

)

(85,962

)

(159,457

)

At 31 December 2025

457,782

100,780

558,562

DEPRECIATION

At 1 October 2024

75,346

47,424

122,770

Charge for period

57,101

12,589

69,690

Eliminated on disposal

(30,241

)

(18,583

)

(48,824

)

At 31 December 2025

102,206

41,430

143,636

NET BOOK VALUE

At 31 December 2025

355,576

59,350

414,926

At 30 September 2024

284,181

139,318

423,499

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

£

Amounts owed by related company

180,513

235,013

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

£

Bank loans and overdrafts (see note 8)

10,000

10,000

Hire purchase contracts

88,669

122,948

Trade creditors

1

4,097

Taxation

-

1,939

Value added tax

26,558

26,612

Directors' current accounts

992

2,294

126,220

167,890

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

30.9.24

£

£

Bank loans (see note 8)

14,886

18,793

Hire purchase contracts

233,092

202,340

Directors' loan accounts

55,000

82,000

302,978

303,133

8.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

14,886

18,793

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

30.9.24

£

£

Hire purchase contracts

321,761

-

The hire purchase loan is secured against the assets concerned

10.	PROVISIONS FOR LIABILITIES

31.12.25

30.9.24

£

£

Deferred tax

Accelerated capital allowances

111,662

113,550

Deferred

tax

£

Balance at 1 October 2024

113,550

Provided during period

(1,888

)

Balance at 31 December 2025

111,662

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

30.9.24

value:

£

£

150

Ordinary

£1

150

150

12.	ULTIMATE CONTROLLING PARTY

The controlling party is SJB Group & Holdings Ltd.