JH & PJ Lloyd Builders Limited


Directors	Lloyd, Paul James
	Lloyd, Ruth Ann


Registered Address	12 Steppes Meadow
	Martock
	TA12 6EN


Registered Number	07752651 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	31 Jan 2026		31 Aug 2024
		£	£	£	£
Fixed assets
Tangible assets	4		-		2,824
			-		2,824
Current assets
Debtors	5	1,402		2,480
		1,402		2,480
Creditors amounts falling due within one year	6	(4,679)		(8,045)
Net current assets (liabilities)			(3,277)		(5,565)
Total assets less current liabilities			(3,277)		(2,741)
Provisions for liabilities			-		(537)
Net assets			(3,277)		(3,278)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(3,279)		(3,280)
Shareholders' funds			(3,277)		(3,278)

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 10 August 2026, and are signed on its behalf by:

Lloyd, Paul James
Director

Lloyd, Ruth Ann
Director

Registered Company No. 07752651

JH & PJ Lloyd Builders Limited

Notes to the Financial Statements
for the period ended 31 January 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 stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	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:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees
	The following average number of employees includes the Director.


		2026		2024
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 September 24	25,000
	Amortisation and impairment
	At 01 September 24	25,000
	Net book value
	At 31 January 26	-
	At 31 August 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	17,947
	Disposals	(17,947)
	Depreciation and impairment
	At 01 September 24	15,122
	Charge for year	706
	On disposals	(15,828)
	Net book value
	At 31 January 26	-
	At 31 August 24	2,824

5.	Debtors: amounts due within one year

	2026	2024
	£	£
Trade debtors / trade receivables	1,402	2,312
Prepayments and accrued income	-	168
Total	1,402	2,480

6.	Creditors: amounts due within one year

	2026	2024
	£	£
Trade creditors / trade payables	-	409
Bank borrowings and overdrafts	20	4,550
Amounts owed to related parties	1,988	318
Taxation and social security	613	1,154
Accrued liabilities and deferred income	2,058	1,614
Total	4,679	8,045


	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.

7.	Related party transactions
	Included within other creditors are amounts totalling £1,988 (2025: £318) owed to the directors of the company. These balances are unsecured, interest-free, and have no fixed repayment terms. The transactions have not been concluded under normal market conditions.