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Registered Number: 05910682
England and Wales
LJ ACCOUNTANCY SERVICES LTD
Abridged Accounts
Period of accounts Start date: 01 October 2023 End date: 30 September 2024

LJ Accountancy Services Ltd Contents Page For the year ended 30 September 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

LJ Accountancy Services Ltd Accountants' Report For the year ended 30 September 2024
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. LJ Accountancy Services Ltd 30 September 2024 .................................................... LJ Accountancy Services Ltd Penffynnon Hawthorn Rise Haverfordwest SA61 2AX 17 September 2025 1

LJ Accountancy Services Ltd Statement of Financial Position As at 30 September 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 86,875 |  | 128,704
Tangible fixed assets | 4 | 181,887 |  | 178,332
|  | 268,762 |  | 307,036
Current assets |  |  |
Debtors |  | 49,721 |  | 34,699
Cash at bank and in hand |  | 895 |  | 13,173
|  | 50,616 |  | 47,872
Creditors: amount falling due within one year |  | (94,430) |  | (72,510)
Net current assets |  | (43,814) |  | (24,638)
Total assets less current liabilities |  | 224,948 |  | 282,398
Creditors: amount falling due after more than one year |  | (39,192) |  | (101,945)
Net assets |  | 185,756 |  | 180,453
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Revaluation Reserves |  | 18,430 |  | 18,430
Profit and loss account |  | 167,325 |  | 162,022
Shareholders' funds |  | 185,756 |  | 180,453
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 17 September 2025 and were signed on its behalf by:
------------------------------- Lucy Hughes Director
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LJ Accountancy Services Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2024
General Information LJ Accountancy Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 05910682, registration address 85 Queen Street, Pembroke Dock, Pembrokeshire, SA72 6JE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 20 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:
Plant and Machinery | 4-5 years Straight Line
Fixtures and Fittings | 4-5 years Straight Line
Computer Equipment | 4-5 years Straight Line
2. | Average number of employees Average number of employees during the year was 5 (2023 : 6).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2023 | 144,150 |  | 144,150
Additions | - |  | -
Disposals | (41,077) |  | (41,077)
At 30 September 2024 | 103,073 |  | 103,073
Amortisation
At 01 October 2023 | 15,446 |  | 15,446
Charge for year | 5,154 |  | 5,154
On disposals | (4,402) |  | (4,402)
At 30 September 2024 | 16,198 |  | 16,198
Net book values
At 30 September 2024 | 86,875 |  | 86,875
At 30 September 2023 | 128,704 |  | 128,704
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 October 2023 | 162,094 |  | 922 |  | 12,965 |  | 20,213 |  | 196,194
Additions | 10,469 |  | 586 |  | - |  | - |  | 11,055
Disposals | - |  | (132) |  | (3,514) |  | (3,524) |  | (7,170)
At 30 September 2024 | 172,563 |  | 1,376 |  | 9,451 |  | 16,689 |  | 200,079
Depreciation
At 01 October 2023 | - |  | 368 |  | 6,382 |  | 11,112 |  | 17,862
Charge for year | - |  | 344 |  | 1,560 |  | 4,217 |  | 6,121
On disposals | - |  | (33) |  | (1,620) |  | (4,138) |  | (5,791)
At 30 September 2024 | - |  | 679 |  | 6,322 |  | 11,191 |  | 18,192
Net book values
Closing balance as at 30 September 2024 | 172,563 |  | 697 |  | 3,129 |  | 5,498 |  | 181,887
Opening balance as at 01 October 2023 | 162,094 |  | 554 |  | 6,583 |  | 9,101 |  | 178,332
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