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Registration number: 13666710

CJT Tech Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

CJT Tech Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

CJT Tech Ltd

Company Information

Directors | Miss E R Sullivan Mr C J Townsend

Registered office | 12 Jubilee Road Downley High Wycombe HP13 5TW

Accountants | Ardmore Accountancy Limited Chartered Certified AccountantsSuite 2 Jupiter Business Suites 30a Packhorse Road Gerrards Cross Buckinghamshire SL9 7DA

CJT Tech Ltd

(Registration number: 13666710)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 364 | 424
Current assets |  |  |
Debtors | 5 | - | 4,546
Cash at bank and in hand |  | 21,097 | 16,252
|  | 21,097 | 20,798
Creditors: Amounts falling due within one year | 6 | (19,568) | (15,610)
Net current assets |  | 1,529 | 5,188
Net assets |  | 1,893 | 5,612
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 1,793 | 5,512
Shareholders' funds |  | 1,893 | 5,612

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 November 2025 and signed on its behalf by:

Miss E R Sullivan Director | Mr C J Townsend Director |

CJT Tech Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Jubilee Road
Downley
High Wycombe
HP13 5TW

These financial statements were authorised for issue by the Board on 19 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

CJT Tech Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Asset class | Depreciation method and rate
Plant and machinery | 10% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

CJT Tech Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 October 2024 | 604 | 604
At 30 September 2025 | 604 | 604
Depreciation
At 1 October 2024 | 180 | 180
Charge for the year | 60 | 60
At 30 September 2025 | 240 | 240
Carrying amount
At 30 September 2025 | 364 | 364
At 30 September 2024 | 424 | 424

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 4,546
| - | 4,546

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to related parties | 7 | 1,364 | 359
Taxation and social security |  | 18,204 | 15,251
|  | 19,568 | 15,610

7 | Related party transactions

Other transactions with directors

The directors operate directors' loan accounts. These loans are interest free and repayable on demand. At the balance sheet date the amount due to the directors from the company was £1,364 (2024: £359).