REGISTERED NUMBER: 12067427 (England and Wales)

A J Fibre Connections Ltd

Unaudited Financial Statements

for the Year Ended 30 June 2025

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

8

Directors:

J J Doughty

Mrs L Doughty

Registered office:

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

Business address:

115 Fishtoft Road

Boston

Lincolnshire

PE21 0BP

Registered number:

12067427 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A J Fibre Connections Ltd for the year ended 30 June 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of A J Fibre Connections Ltd, as a body, in accordance with the terms of our engagement letter dated 3 December 2019. Our work has been undertaken solely to prepare for your approval the financial statements of A J Fibre Connections Ltd and state those matters that we have agreed to state to the Board of Directors of A J Fibre Connections Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A J Fibre Connections Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A J Fibre Connections Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A J Fibre Connections Ltd. You consider that A J Fibre Connections 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 financial statements of A J Fibre Connections 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 financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

23 September 2025

Fixed assets

Tangible assets

5

158,954

120,851

Current assets

Debtors

6

177,322

231,031

Cash at bank

18

27,262

177,340

258,293

Creditors

Amounts falling due within one year

7

58,560

64,875

Net current assets

118,780

193,418

Total assets less current liabilities

277,734

314,269

Creditors

Amounts falling due after more than one year

8

(91,646

)

(71,082

)

Provisions for liabilities

(35,823

)

(28,584

)

Net assets

150,265

214,603

Capital and reserves

Called up share capital

10

100

100

Retained earnings

150,165

214,503

Shareholders' funds

150,265

214,603

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

Mrs L Doughty - Director

1.	Statutory information

A J Fibre Connections 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.

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

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

5.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 July 2024

81,515

101,140

5,352

188,007

Additions

81,850

-

-

81,850

At 30 June 2025

163,365

101,140

5,352

269,857

Depreciation

At 1 July 2024

27,365

37,004

2,787

67,156

Charge for year

27,200

16,034

513

43,747

At 30 June 2025

54,565

53,038

3,300

110,903

Net book value

At 30 June 2025

108,800

48,102

2,052

158,954

At 30 June 2024

54,150

64,136

2,565

120,851

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

10,660

Other debtors

550

550

CIS debtor

174,502

196,404

VAT

2,270

23,417

177,322

231,031

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

13,993

5,200

Hire purchase contracts (see note 9)

36,773

21,045

Corporation tax

39

31,496

Directors' current accounts

840

1,434

Accruals and deferred income

6,915

5,700

58,560

64,875

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

-

5,200

Bank loans - 2-5 years

-

376

Hire purchase contracts (see note 9)

91,646

65,506

91,646

71,082

9.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

36,773

21,045

Between one and five years

91,646

65,506

128,419

86,551

Non-cancellable

operating leases

2025

2024

£

£

Within one year

6,241

6,241

Between one and five years

5,721

11,963

11,962

18,204

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100