FJD Construction Ltd

FJD Construction Ltd Accountants' Report For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of FJD Construction Ltd for the year ended 31 October 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FJD Construction Ltd for the year ended 31 October 2025 which comprise of the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of FJD Construction Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of FJD Construction Ltd and state those matters that we have agreed to state to the Board of Directors of FJD Construction Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FJD Construction Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that FJD Construction Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of FJD Construction Ltd . You consider that FJD Construction Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of FJD Construction Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 October 2025 .................................................... Pointon Young 33 Ludgate Hill Birmingham B3 1EH 06 August 2026 1

FJD Construction Ltd
Accountants' Report
For the year ended 31 October 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of FJD Construction Ltd for the year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FJD Construction Ltd for the year ended 31 October 2025 which comprise of the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of FJD Construction Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of FJD Construction Ltd and state those matters that we have agreed to state to the Board of Directors of FJD Construction Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FJD Construction Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that FJD Construction Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of FJD Construction Ltd . You consider that FJD Construction Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of FJD Construction Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 October 2025

....................................................

Pointon Young
33 Ludgate Hill
Birmingham
B3 1EH
06 August 2026

FJD Construction Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	88,545	123,607
Investments	4	500,000	528,153
		588,545	651,760
Current assets
Debtors: amounts falling due within one year		576,622	858,816
Cash at bank and in hand		387,956	1,150,131
		964,578	2,008,947
Creditors: amount falling due within one year		(571,586)	(619,093)
Net current assets		392,992	1,389,854

Total assets less current liabilities		981,537	2,041,614
Creditors: amount falling due after more than one year		(11,750)	(77,710)
Provisions for liabilities		(22,135)	(30,902)
Net assets		947,652	1,933,002

Capital and reserves
Called up share capital	5	100	100
Fair Value Reserves	6	0	8,153
Profit and loss account		947,552	1,924,749
Shareholders' funds		947,652	1,933,002

For the year ended 31 October 2025 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

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 by the board of directors on 06 August 2026 and were signed on its behalf by:

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M Jenner
Director

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A McAllister
Director

FJD Construction Ltd
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

FJD Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 07079564, registration address 33 Ludgate Hill, Birmingham, B3 1EH. The trading address of the company is 87 Caroline Street, Birmingham, B3 1UP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The financial statements are prepared in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: Rendering of services
When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date.
When the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Taxation

Current tax represents the amount of tax payable of receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the tax rates and allowances that apply to the sale of the asset.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 9 (2024 : 8).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 November 2024	296,070	5,132	301,202
Additions	-	-	-
Disposals	(58,490)	-	(58,490)
At 31 October 2025	237,580	5,132	242,712
Depreciation
At 01 November 2024	173,858	3,735	177,593
Charge for year	28,074	821	28,895
On disposals	(52,321)	-	(52,321)
At 31 October 2025	149,611	4,556	154,167
Net book values
Closing balance as at 31 October 2025	87,969	576	88,545
Opening balance as at 01 November 2024	122,212	1,395	123,607

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 November 2024	528,153	528,153
Additions	-	-
Disposals	(20,000)	(20,000)
Revaluations	(8,153)	(8,153)
At 31 October 2025	500,000	500,000

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
75 Class A shares of £1.00 each	75	75
25 Class B shares of £1.00 each	25	25
	100	100

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
FJD Property Ltd	(12,000)	(1,200)	0	155,000
P & Y Commercial Consultants Limited	(399,157)	(916,347)	(42,992)	(93,010)