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COMPANY REGISTRATION NUMBER: 11516749

A M J Mortgage & Protection Advisor Ltd

Filleted Unaudited Financial Statements

31 August 2025

A M J Mortgage & Protection Advisor Ltd

Financial Statements

Year ended 31 August 2025

Contents | Pages

Statement of financial position | 1

Notes to the financial statements | 2 to 5

A M J Mortgage & Protection Advisor Ltd

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 1,189 | 1,585

Current assets

Cash at bank and in hand | 71,993 | 62,497

Creditors: amounts falling due within one year | 7 | ( 31,919) | ( 23,519)
| -------- | --------
Net current assets | 40,074 | 38,978
| -------- | --------
Total assets less current liabilities | 41,263 | 40,563

Creditors: amounts falling due after more than one year | 8 | ( 12,915) | ( 16,361)

Provisions | 9 | ( 253) | ( 301)
| -------- | --------
Net assets | 28,095 | 23,901
| -------- | --------

Capital and reserves

Called up share capital | 11 | 2 | 2
Profit and loss account | 28,093 | 23,899
| -------- | --------
Shareholders funds | 28,095 | 23,901
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 30 September 2025 , and are signed on behalf of the board by:

Mr A M Jones |
Director |

Company registration number: 11516749

A M J Mortgage & Protection Advisor Ltd

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hamilton House, Hamilton Terrace, Milford Haven, Pembrokeshire, SA73 3JP, Wales.
2. Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Tax on profit
Major components of tax expense

| 2025 | 2024
| £ | £

Current tax:

UK current tax expense | 15,248 | 11,988
Adjustments in respect of prior periods | – | 32
| -------- | --------
Total current tax | 15,248 | 12,020
| -------- | --------

Deferred tax:

Origination and reversal of timing differences | ( 48) | ( 19)
| -------- | --------
Tax on profit | 15,200 | 12,001
| -------- | --------

6. Tangible assets

| Office Equipment
| £
Cost |
At 1 September 2024 and 31 August 2025 | 4,620
| -------
Depreciation |
At 1 September 2024 | 3,035
Charge for the year | 396
| -------
At 31 August 2025 | 3,431
| -------
Carrying amount |
At 31 August 2025 | 1,189
| -------
At 31 August 2024 | 1,585
| -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts (secured) | 3,444 | 3,444
Trade creditors | 799 | 725
Corporation tax | 15,248 | 11,988
Social security and other taxes | 32 | 82
Other creditors | 12,396 | 7,280
| -------- | --------
| 31,919 | 23,519
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts (secured) | 12,915 | 16,361
| -------- | --------

Included within creditors: amounts falling due after more than one year is an amount of £860 (2024: £2,583) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
The bank loan is secured by a debenture held by Barclays Security Trustee Ltd which contains a fixed and floating charge over all property and undertakings of the company.
9. Provisions

| Deferred tax (note 10)
| £
At 1 September 2024 | 301
Charge against provision | ( 48)
| ----
At 31 August 2025 | 253
| ----

10. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions (note 9) | 253 | 301
| ---- | ----

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 253 | 301
| ---- | ----

11. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 1 | 1 | 1 | 1
Ordinary B shares of £ 1 each | 1 | 1 | 1 | 1
| ---- | ---- | ---- | ----
| 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

12. Related party transactions
The company was under the control of Mr A M Jones , the director, and his wife Mrs S A Jones throughout the current and previous year by virtue of their combined interest in 100% of the issued ordinary share capital. During the period the company paid dividends of £51,500 (2024 - £37,000) to the shareholders.