DJC CARPENTRY AND BUILDING LIMITED


Directors	CARTER, David James
	HARPER, Kevin


Registered Address	107 High Street
	Evesham
	WR11 4EB


Registered Number	08461545 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		22,879		31,314
			22,879		31,314
Current assets
Stocks	5	460,579		700,579
Debtors	6	7,202		36,384
Cash at bank and on hand		124,563		42,224
		592,344		779,187
Creditors amounts falling due within one year	7	(498,264)		(629,745)
Net current assets (liabilities)			94,080		149,442
Total assets less current liabilities			116,959		180,756
Creditors amounts falling due after one year	8		(1,209)		(10,888)
Provisions for liabilities	9		(5,720)		(7,081)
Net assets			110,030		162,787
Capital and reserves
Called up share capital			200		200
Profit and loss account			109,830		162,587
Shareholders' funds			110,030		162,787

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 financial statements were approved and authorised for issue by the Board of Directors on 16 September 2026, and are signed on its behalf by:

CARTER, David James
Director

HARPER, Kevin
Director

Registered Company No. 08461545

DJC CARPENTRY AND BUILDING LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

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.

	Basis of preparation
	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.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Employee 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.

	Defined contribution pension plan
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognized in the Income Statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognized in the Income Statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognized 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 recognized 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 recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognized 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

Deferred tax is recognized 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 recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognized 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.

	Intangible assets
	Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortized evenly over its estimated useful life of five years. Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	-	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets obtained under hire purchase contracts or finance leases are capitalized 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 elements of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Finance leases and hire purchase contracts

Assets obtained under hire purchase contracts or finance leases are capitalized 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 elements of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realizable value, after making due allowance for obsolete and slow moving items.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		5

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 January 25	10,000	10,000
At 31 December 25	10,000	10,000
Amortisation and impairment
At 01 January 25	10,000	10,000
At 31 December 25	10,000	10,000
Net book value
At 31 December 25	-	-
At 31 December 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	21,190	61,846	3,524	86,560
Disposals	-	(3,750)	-	(3,750)
At 31 December 25	21,190	58,096	3,524	82,810
Depreciation and impairment
At 01 January 25	16,810	35,590	2,846	55,246
Charge for year	1,095	6,480	401	7,976
On disposals	-	(3,291)	-	(3,291)
At 31 December 25	17,905	38,779	3,247	59,931
Net book value
At 31 December 25	3,285	19,317	277	22,879
At 31 December 24	4,380	26,256	678	31,314

5.	Stocks

	2025	2024
	£	£
Finished goods	460,579	700,579
Total	460,579	700,579

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	1,690	30,501
Prepayments and accrued income	5,512	5,883
Total	7,202	36,384

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	17,323	6,550
Bank borrowings and overdrafts	10,000	10,000
Amounts owed to related parties	411,815	315,184
Taxation and social security	28,554	81,975
Other creditors	24,073	206,936
Accrued liabilities and deferred income	6,499	9,100
Total	498,264	629,745

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,209	10,888
Total	1,209	10,888

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	5,720	7,081
Total	5,720	7,081