REGISTERED NUMBER: 07665304 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Subjunctive Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Naughton

REGISTERED OFFICE:

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

REGISTERED NUMBER:

07665304 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

CURRENT ASSETS

Debtors

4

2,520

2,520

Cash at bank

73,285

86,310

75,805

88,830

CREDITORS

Amounts falling due within one year

5

6,816

3,984

NET CURRENT ASSETS

68,989

84,846

TOTAL ASSETS LESS CURRENT LIABILITIES

68,989

84,846

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

7

68,988

84,845

SHAREHOLDERS' FUNDS

68,989

84,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 November 2025 and were signed by:

M J Naughton - Director

1.	STATUTORY INFORMATION

Subjunctive Limited 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,520

2,520

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

912

912

Tax

-

(2,959

)

Social security and other taxes

189

79

Wages control account

-

1,049

Directors' current accounts

5,715

4,903

6,816

3,984

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

7.

RESERVES

Retained

earnings

£

At 1 June 2024

84,845

Deficit for the year

(15,357

)

Dividends

(500

)

At 31 May 2025

68,988

8.	RELATED PARTY DISCLOSURES

During the year the director, Mr M J Naughton, made net deposits to his account of £812. The balance on his account at 31 May 2025 was £5,715 in credit (2024 - £4,903 in credit).

During the year Mr M J Naughton received dividends of £500 from the company (2024 - £NIL).

9.	ULTIMATE CONTROLLING PARTY

Mr M J Naughton is the ultimate controlling party by virtue of him holding the majority of the company's issued share capital.