NJF Construction Limited - Filleted accounts

Registered number

04590341

NJF Construction Limited

Filleted Accounts

31 March 2025

NJF Construction Limited
Registered number:		04590341
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		26,489			465,245

Current assets
Debtors	4	276,833			237,959
Cash at bank and in hand		485,203			708,080
		762,036			946,039

Creditors: amounts falling due within one year	5	(709,588)			(985,232)

Net current assets/(liabilities)			52,448			(39,193)

Total assets less current liabilities			78,937			426,052


Provisions for liabilities			(5,032)			(5,510)


Net assets			73,905			420,542

Capital and reserves
Called up share capital			2			2
Profit and loss account			73,903			420,540

Shareholder's funds			73,905			420,542

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.




N Fowler
Director
Approved by the board on 25 November 2025

NJF Construction Limited
Notes to the Accounts
for the year ended 31 March 2025


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:

	Land and Building			Over the lease term
	Computer equipment			Over 3 years
	Motor vehicles			15% reducing balance
	Plant and machinery			15% reducing balance

	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					2025		2024
Number							Number

	Average number of persons employed by the company					-		-


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	436,241		51,207		93,597		581,045
	Additions	-		1,850		-		1,850
	Disposals	(436,241)		-		-		(436,241)
	At 31 March 2025	-		53,057		93,597		146,654

	Depreciation
	At 1 April 2024	-		39,346		76,454		115,800
	Charge for the year	-		1,793		2,572		4,365
	At 31 March 2025	-		41,139		79,026		120,165

	Net book value
	At 31 March 2025	-		11,918		14,571		26,489
	At 31 March 2024	436,241		11,861		17,143		465,245


4	Debtors					2025		2024
£							£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest					189,260		187,899
	Other debtors					87,573		50,060
						276,833		237,959


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					805		2,093
	Trade creditors					(131,564)		(128,154)
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					628,403		647,433
	Corporation tax					58,387		59,359
	Other taxes and social security costs					718		(11,215)
	Other creditors					152,839		415,716
						709,588		985,232


6	Controlling party

	The controling party is that of the Ashden Group Ltd


7	Other information

	NJF Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Hollybrook House
	35 Church Street
	Clifton, Shefford
	Bedfordshire
	SG17 5ET