J & D Bricklaying Contractors Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 7

J & D Bricklaying Contractors Limited

(Registration number: 05332486)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	40,532	58,075
Current assets
Debtors	6	90,033	173,647
Cash at bank and in hand		101,754	75,463
		191,787	249,110
Creditors: Amounts falling due within one year	7	(106,544)	(121,423)
Net current assets		85,243	127,687
Total assets less current liabilities		125,775	185,762
Creditors: Amounts falling due after more than one year	7	(9,583)	(23,750)
Provisions for liabilities		(10,133)	(14,519)
Net assets		106,059	147,493
Capital and reserves
Called up share capital		100	100
Profit and loss account		105,959	147,393
Shareholders' funds		106,059	147,493

For the financial year ending 31 March 2026 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 5 October 2026 and signed on its behalf by:
 

J Thompson Director

J & D Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

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

The address of its registered office is:
Plym House
3 Longbridge Road
Marsh Mills
Plymouth
Devon
PL6 8LT

Principal activity

The principal activity of the company is that of the provision of bricklaying contract services.

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 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 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.

The financial statements are prepared in sterling which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

J & D Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred 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.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position 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
Fitting, fixtures and equipment	20% straight line
Motor vehicles	20% straight line
Office equipment	25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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.

J & D Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, 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. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

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 statement of comprehensive income 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 statement of financial position as a finance lease obligation.

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

Defined contribution pension obligation

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

J & D Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 3).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	30,000	30,000
At 31 March 2026	30,000	30,000
Amortisation
At 1 April 2025	30,000	30,000
At 31 March 2026	30,000	30,000
Carrying amount
At 31 March 2026	-	-

J & D Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

5	Tangible assets

	Fixtures, fittings and equipment £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	48,840	-	77,532	126,372
Additions	2,671	499	-	3,170
At 31 March 2026	51,511	499	77,532	129,542
Depreciation
At 1 April 2025	42,516	-	25,781	68,297
Charge for the year	5,273	-	15,440	20,713
At 31 March 2026	47,789	-	41,221	89,010
Carrying amount
At 31 March 2026	3,722	499	36,311	40,532
At 31 March 2025	6,324	-	51,751	58,075

6

Debtors

	2026 £	2025 £
Trade debtors	82,598	169,225
Other debtors	7,435	4,422
	90,033	173,647

J & D Bricklaying Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

7

Creditors

Creditors: amounts falling due within one year

		2026 £	2025 £
Loans and borrowings		14,167	15,000
Trade creditors		3,470	5,228
Taxation and social security		24,378	40,832
Accruals and deferred income		4,025	3,850
Other creditors		60,504	56,513
		106,544	121,423

Creditors: amounts falling due after more than one year

		2026 £	2025 £
Loans and borrowings		9,583	23,750

Long term creditors are made up of a bounce back loan, which is charged at a rate of interest of 2.5% and backed by the government.

8

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.

9	Related party transactions

Transactions with directors

During the year the directors entered into the following advances and credits with the company:

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Directors	(56,512)	173,694	(170,923)	(53,741)

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Directors	(66,412)	9,900	-	(56,512)

The loan is interest free and repayable on demand.