1 November 2024 false Taxfiler 2024.6 04944321 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04944321 2024-10-31 04944321 2024-11-01 2025-10-31 04944321 business:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04944321 business:FilletedAccounts 2024-11-01 2025-10-31 04944321 2025-10-31 04944321 business:Director1 2024-11-01 2025-10-31 04944321 business:Director2 2024-11-01 2025-10-31 04944321 business:CompanySecretary1 2024-11-01 2025-10-31 04944321 business:RegisteredOffice 2024-11-01 2025-10-31 04944321 2024-10-31 04944321 core:WithinOneYear 2025-10-31 04944321 core:WithinOneYear 2024-10-31 04944321 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 04944321 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 04944321 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 04944321 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 04944321 core:PreviouslyStatedAmount 2025-10-31 04944321 core:PreviouslyStatedAmount 2024-10-31 04944321 business:SmallEntities 2024-11-01 2025-10-31 04944321 countries:EnglandWales 2024-11-01 2025-10-31 04944321 core:FurnitureFittings 2024-11-01 2025-10-31 04944321 core:ComputerEquipment 2024-11-01 2025-10-31 04944321 core:FurnitureFittings 2024-10-31 04944321 core:ComputerEquipment 2024-10-31 04944321 core:FurnitureFittings 2025-10-31 04944321 core:ComputerEquipment 2025-10-31 04944321 core:AcceleratedTaxDepreciationDeferredTax 2025-10-31 04944321 core:AcceleratedTaxDepreciationDeferredTax 2024-10-31 04944321 2023-10-31 04944321 2023-11-01 2024-10-31 04944321 business:OrdinaryShareClass1 2024-11-01 2025-10-31 04944321 business:OrdinaryShareClass1 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 04944321 (England and Wales)
SJM Enterprises Limited Unaudited accounts for the year ended 31 October 2025
SJM Enterprises Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
SJM Enterprises Limited Company Information for the year ended 31 October 2025
Directors
Stephen John Mason Janet Louise Mason
Secretary
SJ Mason
Company Number
04944321 (England and Wales)
Registered Office
51 Wilmslow Road Cheadle Cheshire SK8 1HG England
- 3 -
SJM Enterprises Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
79
207
Current assets
Debtors
5
2,696
1,432
Cash at bank and in hand
16,879
8,823
19,575
10,255
Creditors: amounts falling due within one year
6
(15,725)
(6,439)
Net current assets
3,850
3,816
Total assets less current liabilities
3,929
4,023
Provisions for liabilities
Deferred tax
7
(15)
(40)
Net assets
3,914
3,983
Capital and reserves
Called up share capital
8
2,000
2,000
Profit and loss account
1,914
1,983
Shareholders' funds
3,914
3,983
For the year ending 31 October 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by
Janet Louise Mason Director Company Registration No. 04944321
- 4 -
SJM Enterprises Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
SJM Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 04944321. The registered office and principal place of business is 51 Wilmslow Road, Cheadle, Cheshire, SK8 1HG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
SJM Enterprises Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
2,830
7,315
10,145
At 31 October 2025
2,830
7,315
10,145
Depreciation
At 1 November 2024
2,830
7,108
9,938
Charge for the year
-
128
128
At 31 October 2025
2,830
7,236
10,066
Net book value
At 31 October 2025
-
79
79
At 31 October 2024
-
207
207
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
2,224
698
Accrued income and prepayments
472
454
Other debtors
-
280
2,696
1,432
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
9,461
-
Loans from directors
360
332
Deferred income
5,904
6,107
15,725
6,439
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
15
40
2025
2024
£
£
Provision at start of year
40
30
(Credited)/charged to the profit and loss account
(25)
10
Provision at end of year
15
40
- 6 -
SJM Enterprises Limited Notes to the Accounts for the year ended 31 October 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2,000 Ordinary shares of £1 each
2,000
2,000
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -