Judge Services Limited - Filleted accounts

Registered number

05016232

Judge Services Limited

Filleted Accounts

31 March 2025

Judge Services Limited
Registered number:		05016232
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,169			4,225
Investment properties	4		1,612,943			1,427,000
			1,616,112			1,431,225

Current assets
Debtors	5	4,058			530
Cash at bank and in hand		408,550			624,477
		412,608			625,007

Creditors: amounts falling due within one year	6	(386,089)			(392,320)

Net current assets			26,519			232,687

Total assets less current liabilities			1,642,631			1,663,912

Creditors: amounts falling due after more than one year	7		(1,144,745)			(1,172,823)

Provisions for liabilities			(257)			(257)


Net assets			497,629			490,832

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			496,629			489,832

Shareholders' funds			497,629			490,832

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




I Hussain
Director
Approved by the board on 26 November 2025

Judge Services Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investment properties
	Investment properties are those properties that are held either to earn rental income or for capital appreciation or both.

	Investment properties are measured initially at cost including transaction costs and thereafter stated at fair value, which reflects market conditions at the balance sheet date. Surpluses and deficits arising from changes in the fair value of investment properties are recognised in the Profit and loss account in the year in which they arise.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	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 is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				18,484
	At 31 March 2025				18,484

	Depreciation
	At 1 April 2024				14,259
	Charge for the year				1,056
	At 31 March 2025				15,315

	Net book value
	At 31 March 2025				3,169
	At 31 March 2024				4,225


4	Investment properties

Investment
properties
£
	Cost
	At 1 April 2024				1,427,000
	Additions				185,943

	At 31 March 2025				1,612,943

	Investment properties are stated at fair value as determined by the Directors. The fair value of the investment properties is not based upon external valuations and is inherently subjective. The fair value represents the amount at which the assets could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arms length transaction at the date of valuation. In determining the fair value of investment properties, the diretors make use of historical and current market data as well as existing lease agreements. As a result of the level of judgement used in arriving at the market valuations, the amounts which may ultimately be realised in respect of any given property may differ from the valuations shown in the balance sheet. The key assumptions made in the valuation of investment properties are: - the amount and timing of future income streams, - anticipated maintenance costs and other landlord's liabilities, and - an appropriate yeild Valuations of similar investment properties on the market have been considered and used as a basis for the valuation of investment properties shown in the balance sheet.


5	Debtors		2025		2024
£				£

	Trade debtors		4,058		530


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		27,178		26,277
	Trade creditors		53,099		53,099
	Corporation tax		2,077		8,033
	Other taxes and social security costs		1,101		437
	Other creditors		302,634		304,474
			386,089		392,320


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		1,144,745		1,172,823


8	Other information

	Judge Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 9 Gemini Business Park
	Sheepscar Way
	Leeds
	West Yorkshire
	LS7 3JB