BCJ CARPENTRY LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09446147

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,943		28,807

			21,943		28,807
CURRENT ASSETS
Debtors	5	6,955		13,025
Cash at bank and in hand		11,364		19,577

		18,319		32,602
Creditors: Amounts Falling Due Within One Year	6	(16,119 )		(29,129 )

NET CURRENT ASSETS (LIABILITIES)			2,200		3,473

TOTAL ASSETS LESS CURRENT LIABILITIES			24,143		32,280

Creditors: Amounts Falling Due After More Than One Year	7		(25,009 )		(28,297 )

NET (LIABILITIES)/ASSETS			(866 )		3,983

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(867 )		3,982

SHAREHOLDERS' FUNDS			(866)		3,983

Page 1

Page 2

BCJ CARPENTRY LTD

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C J Jones

Director

01/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BCJ Carpentry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09446147 . The registered office is 85 Kingsway, Stourbridge, West Midlands, DY8 4TH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33.3% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

Page 3

Page 4

BCJ CARPENTRY LTD

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2025	249	38,274	2,887	41,410
Additions	-	-	498	498

As at 28 February 2026	249	38,274	3,385	41,908

Depreciation
As at 1 March 2025	147	9,569	2,887	12,603
Provided during the period	20	7,176	166	7,362

As at 28 February 2026	167	16,745	3,053	19,965

Net Book Value
As at 28 February 2026	82	21,529	332	21,943

As at 1 March 2025	102	28,705	-	28,807

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	21,529	28,705

5. Debtors

	2026	2025
	£	£
Due within one year
PAYE recoverable	6,389	7,723
VAT	566	5,302

	6,955	13,025

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,288	3,288
Trade creditors	1,465	467
Other creditors	1,375	1,350
Director's loan account	9,991	24,024

	16,119	29,129

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	25,009	28,297

Page 4

Page 5

BCJ CARPENTRY LTD

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,288	3,288
Later than one year and not later than five years	25,009	28,297

	28,297	31,585

	28,297	31,585

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

10. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	-	500

Page 5