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FJ BUSINESS MANAGEMENT LIMITED

Registered Number
09466275
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

FJ BUSINESS MANAGEMENT LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

JOBLING, Fiona

Registered Address

11 Callerton Court
Ponteland
Newcastle Upon Tyne
NE20 9EN

Registered Number

09466275 (England and Wales)
FJ BUSINESS MANAGEMENT LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets4110,22165,057
110,22165,057
Current assets
Cash at bank and on hand5,7052,848
5,7052,848
Creditors amounts falling due within one year5(20,035)(15,851)
Net current assets (liabilities)(14,330)(13,003)
Total assets less current liabilities95,89152,054
Creditors amounts falling due after one year6(87,488)(39,483)
Net assets8,40312,571
Capital and reserves
Called up share capital161,353161,353
Profit and loss account(152,950)(148,782)
Shareholders' funds8,40312,571
The financial statements were approved and authorised for issue by the Director on 11 June 2025, and are signed on its behalf by:
JOBLING, Fiona
Director
Registered Company No. 09466275
FJ BUSINESS MANAGEMENT LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Vehicles5
Office Equipment4
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.
Trade and other 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.
Trade and other 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.
2.Average number of employees

20252024
Average number of employees during the year21
3.Intangible assets
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 241,60073,6881,8952,79879,981
Additions-112,769--112,769
Disposals-(73,688)--(73,688)
At 31 March 251,600112,7691,8952,798119,062
Depreciation and impairment
At 01 April 241,60012,8957935014,924
Charge for year-5,6384747006,812
On disposals-(12,895)--(12,895)
At 31 March 251,6005,6385531,0508,841
Net book value
At 31 March 25-107,1311,3421,748110,221
At 31 March 24-60,7931,8162,44865,057
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables9041,201
Amounts owed to related parties5656
Taxation and social security4,1653,599
Finance lease and HP contracts13,95610,095
Accrued liabilities and deferred income954900
Total20,03515,851
6.Creditors: amounts due after one year

2025

2024

££
Other creditors87,48839,483
Total87,48839,483
7.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts87,48839,483
8.Provisions for liabilities
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.