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S.J.M.J. Ltd

Registered Number
08899309
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

S.J.M.J. Ltd
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Mr M Albiston
Mr S Albiston
Mr J J Todd
Mr J B Todd

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

08899309 (England and Wales)
S.J.M.J. Ltd
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets315,32120,182
15,32120,182
Current assets
Stocks470,06044,530
Debtors534,96845,887
Cash at bank and on hand92,587133,878
197,615224,295
Creditors amounts falling due within one year6(123,953)(153,727)
Net current assets (liabilities)73,66270,568
Total assets less current liabilities88,98390,750
Provisions for liabilities7(2,911)(5,046)
Net assets86,07285,704
Capital and reserves
Called up share capital44
Profit and loss account86,06885,700
Shareholders' funds86,07285,704
The financial statements were approved and authorised for issue by the Board of Directors on 11 July 2025, and are signed on its behalf by:
Mr J B Todd
Director
Registered Company No. 08899309
S.J.M.J. Ltd
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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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 sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20252024
Average number of employees during the year99
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 249,01677,71386,729
At 31 March 259,01677,71386,729
Depreciation and impairment
At 01 April 245,32361,22466,547
Charge for year7394,1224,861
At 31 March 256,06265,34671,408
Net book value
At 31 March 252,95412,36715,321
At 31 March 243,69316,48920,182
4.Stocks

2025

2024

££
Raw materials and consumables70,06044,530
Total70,06044,530
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables24,80035,966
Other debtors7272
Prepayments and accrued income10,0969,849
Total34,96845,887
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.
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables75,855118,189
Taxation and social security25,32723,348
Other creditors17,3436,762
Accrued liabilities and deferred income5,4285,428
Total123,953153,727
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.
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)2,9115,046
Total2,9115,046
8.Guarantees provided on behalf of directors
At the year end the directors were owed £16,861 (2024 - £5,663) via their current accounts.