Pjlj Limited

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the directors on the preparation of the unaudited statutory accounts of Pjlj Limited For The Year Ended 31 December 2024

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Pjlj Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Pjlj Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Pjlj Limited and state those matters that we have agreed to state to the directors of Pjlj Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pjlj Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Pjlj Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pjlj Limited . You consider that Pjlj Limited 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 accounts of Pjlj Limited . 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 financial statements.

A Falcon Huerta FCCA

15 June 2025

Soaring Falcon Limited

Chartered Certified Accountants

20-22 Wenlock Road

London

N1 7GU

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Pjlj Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 10481622

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		36,601		38,044

			36,601		38,044
CURRENT ASSETS
Debtors	5	1,741,737		1,045,214
Cash at bank and in hand		123,555		95,376

		1,865,292		1,140,590
Creditors: Amounts Falling Due Within One Year	6	(1,890,787 )		(1,146,912 )

NET CURRENT ASSETS (LIABILITIES)			(25,495 )		(6,322 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,106		31,722

Creditors: Amounts Falling Due After More Than One Year	7		(11,019 )		(31,667 )

NET ASSETS			87		55

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			85		53

SHAREHOLDERS' FUNDS			87		55

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J Leonard Director	L Leonard Director
15 June 2025

The notes on pages 3 to 5 form part of these financial statements.

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Pjlj Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Pjlj Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10481622 . The registered office is T/A The Recruitment Events Co. , C/O Fruitworks Co-Working, 1-2 Jewry Lane, Canterbury, Kent, CT1 2NP.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 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.

2.4. 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:

Freehold	No depreciation
Computer Equipment	Reducing Balance - 25%

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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 years 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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Pjlj Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 17 (2023: 17)

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	29,695	11,925	41,620
Additions	-	858	858

As at 31 December 2024	29,695	12,783	42,478

Depreciation
As at 1 January 2024	-	3,576	3,576
Provided during the period	-	2,301	2,301

As at 31 December 2024	-	5,877	5,877

Net Book Value
As at 31 December 2024	29,695	6,906	36,601

As at 1 January 2024	29,695	8,349	38,044

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	903,977	390,011
Prepayments and accrued income	64,670	74,823
Other debtors	4,540	5,537
Directors' loan accounts	768,550	574,843

	1,741,737	1,045,214

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Pjlj Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	190,126	117,320
Bank loans and overdrafts	81,563	174,780
Corporation tax	57,934	20,159
Other taxes and social security	182,629	64,304
VAT	49,583	15,427
Other creditors	8,424	13,858
Accruals and deferred income	1,320,528	741,064

	1,890,787	1,146,912

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	11,019	31,667

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

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