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Logo On Report
Registered Number: 09474241
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 March 2025

for

PJA MARKETING LTD

Director Lee Ritchie
Registered Number 09474241
Registered Office 284B HANDSWORTH ROAD
HANDSWORTH
SHEFFIELD
S13 9BX
Accountants Holdsworth Accountants Ltd
Omega Court
350 Cemetery Road
Sheffield
S11 8FT
1
Report to the directors on the preparation of the unaudited statutory accounts of PJA MARKETING LTD for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PJA MARKETING LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PJA MARKETING LTD, as a body, in accordance with the terms of our engagement letter dated 17 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of PJA MARKETING LTD and state those matters that we have agreed to state to the Board of Directors of PJA MARKETING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PJA MARKETING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PJA MARKETING 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 PJA MARKETING LTD. You consider that PJA MARKETING 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 PJA MARKETING 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 March 2025.



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

Holdsworth Accountants Ltd

Omega Court
350 Cemetery Road
Sheffield
S11 8FT
17 July 2025
2
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 630,000    630,000 
Tangible fixed assets 4 32,452    36,286 
662,452    666,286 
Current assets      
Stocks 5 15,000    15,000 
Debtors 6 293,571    192,524 
Cash at bank and in hand 494,532    472,396 
803,103    679,920 
Creditors: amount falling due within one year 7 (117,832)   (82,592)
Net current assets 685,271    597,328 
 
Total assets less current liabilities 1,347,723    1,263,614 
Creditors: amount falling due after more than one year 8 (5,715)   (30,597)
Provisions for liabilities 9 1,957    (9,789)
Net assets 1,343,965    1,223,228 
 

Capital and reserves
     
Called up share capital 109    109 
Profit and loss account 1,343,856    1,223,119 
Shareholders' funds 1,343,965    1,223,228 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges 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 financial statements were approved by the director on 17 July 2025 and were signed by:


-------------------------------
Lee Ritchie
Director
3
General Information
PJA MARKETING LTD is a private company, limited by shares, registered in England and Wales, registration number 09474241, registration address 284B HANDSWORTH ROAD, HANDSWORTH, SHEFFIELD, S13 9BX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 year was 11 (2024 : 12).
3.

Intangible fixed assets

Cost Goodwill held at cost   Total
  £   £
At 01 April 2024 630,000    630,000 
Additions  
Disposals  
At 31 March 2025 630,000    630,000 
Net book values
At 31 March 2025 630,000    630,000 
At 31 March 2024 630,000    630,000 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 April 2024 34,835    53,441    88,276 
Additions   5,500    5,500 
Disposals    
At 31 March 2025 34,835    58,941    93,776 
Depreciation
At 01 April 2024 11,349    40,641    51,990 
Charge for year 5,868    3,466    9,334 
On disposals    
At 31 March 2025 17,217    44,107    61,324 
Net book values
Closing balance as at 31 March 2025 17,618    14,834    32,452 
Opening balance as at 01 April 2024 23,486    12,800    36,286 


5.

Stocks

2025
£
  2024
£
Work in Progress 15,000    15,000 
15,000    15,000 

6.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 290,624    189,734 
Prepayments & Accrued Income 2,947    2,790 
293,571    192,524 

7.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 3,572    14,912 
Bank Loans & Overdrafts 10,000    10,000 
Corporation Tax 62,528    29,692 
PAYE & Social Security 7,686    8,064 
Accrued Expenses 1,901    1,752 
Obligations under HP/Financial Leases 19,382    7,741 
VAT 12,763    10,431 
117,832    82,592 

8.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 5,715    15,715 
Obligations Under HP/Financial Leases   14,882 
5,715    30,597 

9.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax (1,957)   9,789 
(1,957)   9,789 

4