Registration number: 11659396

DJ Cleary Construction Ltd

(Registration number: 11659396)
Abridged Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	2	2
Tangible assets	6	9,621	12,990
		9,623	12,992
Current assets
Debtors		361	4,936
Cash at bank and in hand		20,366	18,626
		20,727	23,562
Prepayments and accrued income		892	4,067
Creditors: Amounts falling due within one year		(12,158)	(13,895)
Net current assets		9,461	13,734
Total assets less current liabilities		19,084	26,726
Creditors: Amounts falling due after more than one year		(3,361)	(10,042)
Accruals and deferred income		(2,424)	(2,223)
Net assets		13,299	14,461
Capital and reserves
Called up share capital	7	10	10
Share premium reserve		64,785	64,785
Retained earnings		(51,496)	(50,334)
Shareholders' funds		13,299	14,461

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

DJ Cleary Construction Ltd

(Registration number: 11659396)
Abridged Balance Sheet as at 30 November 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 26 August 2026 and signed on its behalf by:
 

......................................... Mr David Alan Cleary Director

......................................... Mr Alan Andrew Cleary Director

DJ Cleary Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Little Mead
Hollingdon
Buckinghamshire
LU7 0DN
England

These financial statements were authorised for issue by the Board on 26 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

DJ Cleary Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance basis
Plant & Machinery	25% Straight line
Fixtures & Fittings	25% Straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% Straight Line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

DJ Cleary Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

DJ Cleary Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Profit/loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	3,368	4,480

DJ Cleary Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

5	Intangible assets

	Total £
Cost or valuation
At 1 December 2024	68,289
At 30 November 2025	68,289
Amortisation
At 1 December 2024	68,287
At 30 November 2025	68,287
Carrying amount
At 30 November 2025	2
At 30 November 2024	2

6	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	36,136	156	36,292
At 30 November 2025	36,136	156	36,292
Depreciation
At 1 December 2024	23,205	97	23,302
Charge for the year	3,335	34	3,369
At 30 November 2025	26,540	131	26,671
Carrying amount
At 30 November 2025	9,596	25	9,621
At 30 November 2024	12,931	59	12,990

7	Share capital

Allotted, called up and fully paid shares

DJ Cleary Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	10	10	10	10

DJ Cleary Construction Ltd

Detailed Profit and Loss Account for the Year Ended 30 November 2025

	2025 £	2024 £
Turnover (analysed below)	104,937	129,166
Cost of sales (analysed below)	(37,699)	(56,700)
Gross profit	67,238	72,466
Gross profit (%)	64.07%	56.1%
Administrative expenses
Employment costs (analysed below)	(30,832)	(66,270)
Establishment costs (analysed below)	(4,684)	(4,369)
General administrative expenses (analysed below)	(16,131)	(10,321)
Finance charges (analysed below)	(229)	(219)
Depreciation costs (analysed below)	(3,368)	(4,480)
	(55,244)	(85,659)
Operating profit/(loss)	11,994	(13,193)
Other interest receivable and similar income (analysed below)	65	-
Interest payable and similar expenses (analysed below)	(822)	(809)
	(757)	(809)
Profit/(loss) before tax	11,237	(14,002)

DJ Cleary Construction Ltd

Detailed Profit and Loss Account for the Year Ended 30 November 2025

2025 £

2024 £

Turnover
Sale of goods, UK	104,937	129,166

Cost of sales
Purchases	(31,503)	(46,455)
Subcontract cost	(4,058)	(8,532)
Hire of plant and machinery (Spot hire)	(2,138)	(1,713)
	(37,699)	(56,700)

Employment costs
Directors remuneration	(27,867)	(67,200)
Directors NIC (Employers)	(1,765)	2,130
Directors pensions (Other)	(1,200)	(1,200)
	(30,832)	(66,270)

Establishment costs
Rent	(1,560)	(1,540)
Insurance	(2,500)	(2,205)
Use of home as office	(624)	(624)
	(4,684)	(4,369)

General administrative expenses
Telephone and fax	(1,325)	(1,174)
Computer software and maintenance costs	(795)	(745)
Printing, postage and stationery	(38)	(397)
Trade subscriptions	(357)	-
Charitable donations	(24)	(24)
Sundry expenses	(284)	-
Motor expenses	(8,880)	(4,204)
Travel and subsistence	(600)	(166)
Accountancy fees	(3,828)	(3,611)
	(16,131)	(10,321)

Finance charges
Bank charges	(229)	(219)

DJ Cleary Construction Ltd

Detailed Profit and Loss Account for the Year Ended 30 November 2025

2025 £

2024 £

Depreciation costs
Depreciation of plant and machinery (owned)	(34)	(34)
Depreciation of motor vehicles (owned)	(3,334)	(4,446)
	(3,368)	(4,480)

Other interest receivable and similar income
Other interest receivable	65	-

Interest payable and similar expenses
Bank loan interest payable	(324)	(324)
Hire purchase interest	(338)	(450)
Other interest payable	(160)	(35)
	(822)	(809)