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Company Registration No. 9600157 (England and Wales)
S J FRIEND MORTGAGE SOLUTIONS LTD Filleted Accounts for the year ended 31 May 2025
S J FRIEND MORTGAGE SOLUTIONS LTD Filleted Accounts Contents
Page
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S J FRIEND MORTGAGE SOLUTIONS LTD Company Information for the year ended 31 May 2025
Director
Steven Friend
Company Number
9600157 (England and Wales)
Registered Office
4 Manor Grove Beckenham BR3 5LB
Accountants
SSJ Accountants Ltd 173A High Street Beckenham Kent BR3 1AH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of S J FRIEND MORTGAGE SOLUTIONS LTD for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S J FRIEND MORTGAGE SOLUTIONS LTD for the year ended 31 May 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of S J FRIEND MORTGAGE SOLUTIONS LTD, as a body, in accordance with the terms of our engagement letter dated 19 May 2015. Our work has been undertaken solely to prepare for your approval the accounts of S J FRIEND MORTGAGE SOLUTIONS LTD and state those matters that we have agreed to state to the Board of Directors of S J FRIEND MORTGAGE SOLUTIONS LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S J FRIEND MORTGAGE SOLUTIONS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that S J FRIEND MORTGAGE SOLUTIONS 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 S J FRIEND MORTGAGE SOLUTIONS LTD. You consider that S J FRIEND MORTGAGE SOLUTIONS 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 S J FRIEND MORTGAGE SOLUTIONS 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.
SSJ Accountants Ltd Chartered Accountants 173A High Street Beckenham Kent BR3 1AH 6 August 2025
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S J FRIEND MORTGAGE SOLUTIONS LTD Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,510 
1,163 
Current assets
Debtors
73,307 
63,915 
Cash at bank and in hand
55,582 
57,348 
128,889 
121,263 
Creditors: amounts falling due within one year
186,036 
159,995 
Net current assets
314,925 
281,258 
Total assets less current liabilities
316,435 
282,421 
Creditors: amounts falling due after more than one year
(4,060)
(7,182)
Net assets
312,375 
275,239 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
312,365 
275,229 
Shareholders' funds
312,375 
275,239 
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 August 2025 and were signed on its behalf by
Steven Friend Director Company Registration No. 9600157
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S J FRIEND MORTGAGE SOLUTIONS LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
S J FRIEND MORTGAGE SOLUTIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 9600157. The registered office is 4 Manor Grove, Beckenham, BR3 5LB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2024
2,599 
Additions
850 
At 31 May 2025
3,449 
Depreciation
At 1 June 2024
1,436 
Charge for the year
503 
At 31 May 2025
1,939 
Net book value
At 31 May 2025
1,510 
At 31 May 2024
1,163 
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S J FRIEND MORTGAGE SOLUTIONS LTD Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
72,936 
63,200 
Amounts falling due after more than one year
Accrued income and prepayments
371 
715 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
33,582 
30,776 
Loans from directors
(219,618)
(190,771)
(186,036)
(159,995)
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
4,060 
7,182 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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