NJD Group Ltd - Filleted accounts

Registered number

11173838

NJD Group Ltd

Filleted Accounts

31 March 2026

NJD Group Ltd
Registered number:		11173838
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		59,781			74,122

Current assets
Debtors	4	1,141,587			810,806
Cash at bank and in hand		427,112			84,151
		1,568,699			894,957

Creditors: amounts falling due within one year	5	(537,156)			(246,465)

Net current assets			1,031,543			648,492

Total assets less current liabilities			1,091,324			722,614

Creditors: amounts falling due after more than one year	6		(270,160)			(59,181)

Provisions for liabilities			-			(1,619)


Net assets			821,164			661,814

Capital and reserves
Called up share capital			100			100
Profit and loss account			821,064			661,714

Shareholder's funds			821,164			661,814

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr N J Dawe
Director
Approved by the board on 6 October 2026

NJD Group Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			20% RBM
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 April 2025			20,890		100,604		121,494
	Additions			1,340		-		1,340
	At 31 March 2026			22,230		100,604		122,834

	Depreciation
	At 1 April 2025			16,073		31,299		47,372
	Charge for the year			2,975		12,706		15,681
	At 31 March 2026			19,048		44,005		63,053

	Net book value
	At 31 March 2026			3,182		56,599		59,781
	At 31 March 2025			4,817		69,305		74,122


4	Debtors					2026		2025
£							£

	Trade debtors					248,078		316,189
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					874,088		494,617
	Other debtors					19,421		-
						1,141,587		810,806


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					44,167		-
	Obligations under finance lease and hire purchase contracts					9,854		9,854
	Trade creditors					-		438
	Taxation and social security costs					65,926		46,766
	Other creditors					417,209		189,407
						537,156		246,465


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					220,833		-
	Obligations under finance lease and hire purchase contracts					49,327		59,181
						270,160		59,181


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr N J Dawe
	Directors Loan Account	-		14,958		(14,958)		-

		-		14,958		(14,958)		-


8	Related party transactions

	At the balance sheet date, the company was owed £140,849 by NJD Group Holdings Ltd and £733,239 by NJD Group Bars Ltd, companies in which Mr N Dawe is a director and majority shareholder.


9	Controlling party

	The company is controlled by NJD Group Holdings Ltd, a company that Mr N J Dawe is director and shareholder


10	Other information

	NJD Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	12 Granary Wharf Business Park
	Wetmore Road
	Burton on Trent
	Staffordshire
	DE14 1DU