REGISTERED NUMBER: 03682899 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

F J SERVICES (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

F Jones

REGISTERED OFFICE:

Ogwen House

Hall Street

Penycae

Wrexham

Wrexham

LL14 2RU

REGISTERED NUMBER:

03682899 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25, Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Lloyds Bank plc

28, Regent Street

Wrexham

LL11 1SE

FIXED ASSETS

Tangible assets

4

336

447

CURRENT ASSETS

Debtors

5

1,761

4,420

Cash at bank

8,326

7,381

10,087

11,801

CREDITORS

Amounts falling due within one year

6

4,114

12,065

NET CURRENT ASSETS/(LIABILITIES)

5,973

(264

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,309

183

PROVISIONS FOR LIABILITIES

7

64

85

NET ASSETS

6,245

98

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

6,243

96

SHAREHOLDERS' FUNDS

6,245

98

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th July 2025 and were signed by:

F Jones - Director

1.	STATUTORY INFORMATION

F J Services (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st April 2024

and 31st March 2025

3,049

DEPRECIATION

At 1st April 2024

2,602

Charge for year

111

At 31st March 2025

2,713

NET BOOK VALUE

At 31st March 2025

336

At 31st March 2024

447

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation (CIS)

1,761

4,420

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

65

61

Tax

3,105

2,780

Other creditors

-

211

Directors' current accounts

175

8,292

Accrued expenses

769

721

4,114

12,065

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

64

85

Deferred

tax

£

Balance at 1st April 2024

85

Accelerated capital allowances

Changes in tax allowances

(21

)

Balance at 31st March 2025

64

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

9.	ULTIMATE CONTROLLING PARTY

The controlling party is F Jones.