BJA Construction Limited


Directors	Ashton, Brian John
	Ashton, Lee


Registered Address	107 North Street
	Martock
	TA12 6EJ


Registered Number	04836121 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		71,220		71,417
			71,220		71,417
Current assets
Debtors	5	1,753		885
Cash at bank and on hand		16,943		16,465
		18,696		17,350
Creditors amounts falling due within one year	6	(43,122)		(56,812)
Net current assets (liabilities)			(24,426)		(39,462)
Total assets less current liabilities			46,794		31,955
Provisions for liabilities			(113)		(150)
Net assets			46,681		31,805
Capital and reserves
Called up share capital			200		200
Profit and loss account			46,481		31,605
Shareholders' funds			46,681		31,805

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Board of Directors on 20 May 2026, and are signed on its behalf by:

Ashton, Brian John
Director

Ashton, Lee
Director

Registered Company No. 04836121

BJA Construction Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

2.	Average number of employees
	The following average number of employees includes directors'.


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 25	10,000
	At 31 March 26	10,000
	Amortisation and impairment
	At 01 April 25	10,000
	At 31 March 26	10,000
	Net book value
	At 31 March 26	-
	At 31 March 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	118,208
	At 31 March 26	118,208
	Depreciation and impairment
	At 01 April 25	46,791
	Charge for year	197
	At 31 March 26	46,988
	Net book value
	At 31 March 26	71,220
	At 31 March 25	71,417

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Prepayments and accrued income	1,753	885
Total	1,753	885

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	32,115	44,621
Taxation and social security	8,964	10,208
Other creditors	1,029	1,013
Accrued liabilities and deferred income	1,014	970
Total	43,122	56,812


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.