AJJB Law Limited

	Page
Company Information	1
Directors' Report	2
Independent Auditor's Report	3—4
Profit and Loss Account	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Financial Statements	8—10

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AJJB Law Limited

Company No. 12194958

Directors' Report For The Year Ended 31 December 2024

Directors' Report

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors

The directors who held office during the year were as follows:

Mr Benjamin Calvert
Mrs Caroline Burston
Mr Leonard Thomas Paine James
Mr Timothy Rupert Anson	Resigned	30/06/2024

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

18/09/2025

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Independent Auditor's Report

to the Members of

AJJB Law Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of AJJB Law Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 9 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the directors' report has been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us;
the financial statements are not in agreement with the accounting records or returns;
certain disclosures of directors' remuneration specified by law are not made;
we have not received all the information and explanations we require for our audit, or
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

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Independent Auditor's Report (continued)

to the Members of

AJJB Law Limited

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Nicholas Hume FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited , Statutory Auditor

29/04/2025

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AJJB Law Limited

Profit and Loss Account

For The Year Ended 31 December 2024

Profit and Loss Account

		31 December 2024	31 December 2023
	Notes	£	£
TURNOVER		1,889,155	1,321,495
Cost of sales		(991,073 )	(658,443 )

GROSS PROFIT		898,082	663,052

Administrative expenses		(454,734 )	(302,143 )
Other operating expenses		-	(246 )

OPERATING PROFIT		443,348	360,663
Other interest receivable and similar income		945	269

PROFIT BEFORE TAXATION		444,293	360,932
Tax on Profit		(109,538 )	(90,865 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		334,755	270,067

The notes on pages 8 to 10 form part of these financial statements.

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AJJB Law Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

		31 December 2024		31 December 2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		6,050		-
Tangible Assets	5		3,116		3,025

			9,166		3,025
CURRENT ASSETS
Debtors	6	1,187,846		632,328
Cash at bank and in hand		688,745		977,001

		1,876,591		1,609,329
Creditors: Amounts Falling Due Within One Year	7	(323,707 )		(385,059 )

NET CURRENT ASSETS (LIABILITIES)			1,552,884		1,224,270

TOTAL ASSETS LESS CURRENT LIABILITIES			1,562,050		1,227,295

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,231 )		(2,231 )

NET ASSETS			1,559,819		1,225,064

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,559,719		1,224,964

SHAREHOLDERS' FUNDS			1,559,819		1,225,064

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

18/09/2025

The notes on pages 8 to 10 form part of these financial statements.

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AJJB Law Limited

Statement of Changes in Equity

For The Year Ended 31 December 2024

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	100	952,242	952,342
Profit for year	-	270,067	270,067

Other comprehensive income	-	2,655	2,655

Other comprehensive income for the period	-	2,655	2,655

Total comprehensive income for the period	-	272,722	272,722

As at 31 December 2023 and 1 January 2024	100	1,224,964	1,225,064


Profit for the year and total comprehensive income	-	334,755	334,755

As at 31 December 2024	100	1,559,719	1,559,819

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AJJB Law Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

AJJB Law Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12194958 . The registered office is G2, G Mill, Dean Clough Mills, Halifax, West Yorkshire, England, HX3 5AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates, disbursements and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

An internally generated intangible asset arising from development (or from the development phase of an internal project) is recognised only if technical feasibility has been demonstrated such that the asset will be available for use or sale, that there is an intention and ability to use or sell the asset, that it will generate future economic benefit, and that the expenditure attributable to the asset during its development can be measured. Where no internally generated intangible asset can be recognised, development expenditure is expensed as incurred.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Intangibles

25% SLM

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% SLM
Computer Equipment	25% SLM

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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AJJB Law Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2023: 5)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	-
Additions	6,600

As at 31 December 2024	6,600

Amortisation
As at 1 January 2024	-
Provided during the period	550

As at 31 December 2024	550

Net Book Value
As at 31 December 2024	6,050

As at 1 January 2024	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	13,485	-	13,485
Additions	-	3,415	3,415

As at 31 December 2024	13,485	3,415	16,900

Depreciation
As at 1 January 2024	10,460	-	10,460
Provided during the period	2,826	498	3,324

As at 31 December 2024	13,286	498	13,784

Net Book Value
As at 31 December 2024	199	2,917	3,116

As at 1 January 2024	3,025	-	3,025

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AJJB Law Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Debtors

	31 December 2024	31 December 2023
	£	£
Due within one year
Trade debtors	236,637	211,261
Prepayments and accrued income	37,545	19,766

	274,182	231,027
Due after more than one year
Amounts owed by group undertakings	913,664	401,301

	1,187,846	632,328

7. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 December 2023
	£	£
Trade creditors	53,851	49,126
Bank loans and overdrafts	3,732	1,483
Corporation tax	122,083	205,427
Other taxes and social security	9,167	8,418
VAT	52,601	36,396
Other creditors.	1,588	356
Accruals and deferred income	80,685	83,853

	323,707	385,059

8. Share Capital

	31 December 2024	31 December 2023
	£	£
Allotted, Called up and fully paid	100	100

9. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

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