Company No: 03900181 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr S Chatterjee

SECRETARY

Mrs A Chatterjee

REGISTERED OFFICE	29 Narrow Street
	London
	E14 8DP
	United Kingdom

COMPANY NUMBER

03900181 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	451,240		560,634
		451,240		560,634
Current assets
Debtors	4	18,667		88,972
Cash at bank and in hand		1,153,621		1,037,731
		1,172,288		1,126,703
Creditors: amounts falling due within one year	5	( 268,911)		( 135,474)
Net current assets		903,377		991,229
Total assets less current liabilities		1,354,617		1,551,863
Net assets		1,354,617		1,551,863
Capital and reserves
Called-up share capital		330,100		330,100
Profit and loss account		1,024,517		1,221,763
Total shareholder's funds		1,354,617		1,551,863

For the financial year ending 30 April 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of FJFS Limited (registered number: 03900181) were approved and authorised for issue by the Director on 10 November 2025. They were signed on its behalf by:

Mr S Chatterjee Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

FJFS Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 29 Narrow Street, London, E14 8DP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	100 years straight line
Leasehold improvements	depreciated over the life of the lease
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	14		15

3. Tangible assets

	Land and buildings		Leasehold improve- ments		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 May 2024	489,250		202,557		574,900		1,266,707
Disposals	0		( 40,911)		( 556,676)		( 597,587)
At 30 April 2025	489,250		161,646		18,224		669,120
Accumulated depreciation
At 01 May 2024	92,734		127,421		485,918		706,073
Charge for the financial year	4,892		8,104		13,347		26,343
Disposals	0		( 20,463)		( 494,073)		( 514,536)
At 30 April 2025	97,626		115,062		5,192		217,880
Net book value
At 30 April 2025	391,624		46,584		13,032		451,240
At 30 April 2024	396,516		75,136		88,982		560,634

4. Debtors

	2025		2024
	£		£
Trade debtors	7,876		38,972
Amounts owed by Group undertakings	420		0
Other debtors	10,371		50,000
	18,667		88,972

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	18,721		34,600
Taxation and social security	90,996		72,027
Other creditors	159,194		28,847
	268,911		135,474