AJ Carpentry South East Ltd - Filleted accounts

Registered number

13256962

AJ Carpentry South East Ltd

Filleted Accounts

31 March 2026

AJ Carpentry South East Ltd
Registered number:		13256962
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		18,353			21,823

Current assets
Debtors	4	1,541			3,596
Cash at bank and in hand		18,359			13,483
		19,900			17,079

Creditors: amounts falling due within one year	5	(15,536)			(16,337)

Net current assets			4,364			742

Total assets less current liabilities			22,717			22,565

Creditors: amounts falling due after more than one year	6		(15,029)			(19,117)



Net assets			7,688			3,448

Capital and reserves
Called up share capital			100			100
Profit and loss account			7,588			3,348

Shareholder's funds			7,688			3,448

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.




A Jones
Director
Approved by the board on 26 October 2026

AJ Carpentry South East 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:
	Plant & machinery	over 3 years
	Motor vehicles	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.


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	348		35,516		35,864
	At 31 March 2026	348		35,516		35,864

	Depreciation
	At 1 April 2025	232		13,809		14,041
	Charge for the year	116		3,354		3,470
	At 31 March 2026	348		17,163		17,511

	Net book value
	At 31 March 2026	-		18,353		18,353
	At 31 March 2025	116		21,707		21,823


4	Debtors			2026		2025
£					£

	Trade debtors			500		3,151
	Deferred tax asset			278		445
	Other debtors			763		-
				1,541		3,596


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

	Bank loans and overdrafts			1,380		1,566
	Obligations under finance lease and hire purchase contracts			1,022		4,088
	Trade creditors			5,220		3,794
	Taxation and social security costs			6,866		4,851
	Other creditors			1,048		2,038
				15,536		16,337



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

	Obligations under finance lease and hire purchase contracts			15,029		19,117


7	Other information

	AJ Carpentry South East Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	75 Pinders Road
	Hastings
	East Sussex
	TN35 5HE