Company Registration No. 11852106 (England and Wales)
EFJ Consulting Ltd
Unaudited Filleted Accounts
for the year ended 28 February 2025
EFJ Consulting Ltd
Unaudited Filleted Accounts
Contents
EFJ Consulting Ltd
Company Information
for the year ended 28 February 2025
Company Number
11852106 (England and Wales)
Registered Office
122 WICKHAM STREET
WELLING
DA16 3LU
UNITED KINGDOM
Accountants
EFJ Consulting Ltd
Firoz Karki FCCA
122 Wickham Street
Welling
DA16 3LU
EFJ Consulting Ltd
Statement of financial position
as at 28 February 2025
Tangible assets
26,309
4,132
Cash at bank and in hand
37,834
20,996
Creditors: amounts falling due within one year
(39,176)
(24,484)
Net current assets
13,250
9,392
Total assets less current liabilities
39,559
13,524
Creditors: amounts falling due after more than one year
(8,353)
(5,730)
Called up share capital
10
10
Profit and loss account
31,196
7,784
Shareholders' funds
31,206
7,794
For the year ending 28 February 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 director acknowledges his 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 and authorised for issue on 13 November 2025 and were signed on its behalf by
Firoz Karki
Director
Company Registration No. 11852106
EFJ Consulting Ltd
Notes to the Accounts
for the year ended 28 February 2025
EFJ Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 11852106. The registered office is 122 WICKHAM STREET, WELLING, DA16 3LU, UNITED KINGDOM.
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.
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.
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
The accounts are presented in Pound Sterling (£).
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period
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.
EFJ Consulting Ltd
Notes to the Accounts
for the year ended 28 February 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 March 2024
6,991
-
6,991
Additions
4,176
25,208
29,384
Disposals
(3,192)
-
(3,192)
At 28 February 2025
7,975
25,208
33,183
At 1 March 2024
2,859
-
2,859
Charge for the year
492
5,042
5,534
On disposals
(1,519)
-
(1,519)
At 28 February 2025
1,832
5,042
6,874
At 28 February 2025
6,143
20,166
26,309
At 29 February 2024
4,132
-
4,132
Amounts falling due within one year
Trade debtors
12,674
12,880
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,308
4,268
Obligations under finance leases and hire purchase contracts
6,683
-
Taxes and social security
4,984
1,482
Loans from directors
13,361
15,509
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
8,353
-
EFJ Consulting Ltd
Notes to the Accounts
for the year ended 28 February 2025
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).