Registered number
11195360
SJB Consultancy Limited
Unaudited Filleted Accounts
28 February 2025
SJB Consultancy Limited
Registered number: 11195360
Balance Sheet
as at 28 February 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1,084 1,208
Current assets
Debtors 4 20,561 9,068
Cash at bank and in hand 36,940 22,237
57,501 31,305
Creditors: amounts falling due within one year 5 (28,020) (16,718)
Net current assets 29,481 14,587
Total assets less current liabilities 30,565 15,795
Provisions for liabilities (206) (229)
Net assets 30,359 15,566
Capital and reserves
Called up share capital 1 1
Profit and loss account 30,358 15,565
Shareholder's funds 30,359 15,566
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.
S Brady
Director
Approved by the board on 21 July 2025
SJB Consultancy Limited
Notes to the Accounts
for the year ended 28 February 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:
Computer equipment 33.33% straight line method
Fixtures & fittings 25% reducing balance method
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 2 2
3 Tangible fixed assets
Fixtures & fittings Computer equipment Total
£ £ £
Cost
At 1 March 2024 292 1,931 2,223
Additions - 833 833
At 28 February 2025 292 2,764 3,056
Depreciation
At 1 March 2024 16 999 1,015
Charge for the year 69 888 957
At 28 February 2025 85 1,887 1,972
Net book value
At 28 February 2025 207 877 1,084
At 29 February 2024 276 932 1,208
4 Debtors 2025 2024
£ £
Trade debtors 17,081 4,176
Other debtors 3,480 4,892
20,561 9,068
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 26,750 15,652
Other creditors 1,270 1,066
28,020 16,718
6 Other information
SJB Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit L32, Bletchley Business Campus Barton Road
Bletchley
Milton Keynes
England
MK2 3HU
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