REGISTERED NUMBER: 06957061 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

LJS Accounting Services (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Keli Evans

Mr John Beckwith

REGISTERED OFFICE:

Unit 5 Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

REGISTERED NUMBER:

06957061 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Intangible assets

4

229,817

241,913

Tangible assets

5

19,158

18,576

248,975

260,489

CURRENT ASSETS

Stocks

54,210

41,596

Debtors

6

137,138

112,638

Cash at bank and in hand

47,675

25,032

239,023

179,266

CREDITORS

Amounts falling due within one year

7

252,842

257,649

NET CURRENT LIABILITIES

(13,819

)

(78,383

)

TOTAL ASSETS LESS CURRENT LIABILITIES

235,156

182,106

CREDITORS

Amounts falling due after more than one year

8

(34,497

)

(40,091

)

PROVISIONS FOR LIABILITIES

(3,640

)

(3,529

)

NET ASSETS

197,019

138,486

CAPITAL AND RESERVES

Called up share capital

1,002

1,002

Retained earnings

196,017

137,484

SHAREHOLDERS' FUNDS

197,019

138,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

Mrs Keli Evans - Director

Mr John Beckwith - Director

1.	STATUTORY INFORMATION

LJS Accounting Services (UK) Ltd 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

301,873

AMORTISATION

At 1 January 2024

and 31 December 2024

72,056

NET BOOK VALUE

At 31 December 2024

229,817

At 31 December 2023

229,817

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

34,793

17,273

52,066

Additions

720

3,434

4,154

At 31 December 2024

35,513

20,707

56,220

DEPRECIATION

At 1 January 2024

20,757

12,733

33,490

Charge for year

2,294

1,278

3,572

At 31 December 2024

23,051

14,011

37,062

NET BOOK VALUE

At 31 December 2024

12,462

6,696

19,158

At 31 December 2023

14,036

4,540

18,576

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

120,195

110,553

Other debtors

16,943

2,085

137,138

112,638

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Payments on account

37,668

39,442

Trade creditors

18,549

63,078

Taxation and social security

76,753

53,166

Other creditors

119,872

101,963

252,842

257,649

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

34,497

40,091