Registration number: 06833633

SJ2 Consulting Limited

(Registration number: 06833633)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	887	1,186
Current assets
Debtors	5	483	464
Cash at bank and in hand		21	81
		504	545
Creditors: Amounts falling due within one year	6	(6,725)	(3,219)
Net current liabilities		(6,221)	(2,674)
Total assets less current liabilities		(5,334)	(1,488)
Provisions for liabilities		(222)	(301)
Net liabilities		(5,556)	(1,789)
Capital and reserves
Called up share capital		100	100
Profit and loss account		(5,656)	(1,889)
Shareholders' deficit		(5,556)	(1,789)

SJ2 Consulting Limited

(Registration number: 06833633)
Statement of Financial Position as at 31 March 2025

For the financial year ending 31 March 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 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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been 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 director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 28 August 2025
 

......................................... Mr S C Munroe Director

SJ2 Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

SJ2 Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the statement of financial position 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:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

SJ2 Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	5,750	5,750
At 31 March 2025	5,750	5,750
Depreciation
At 1 April 2024	4,564	4,564
Charge for the year	299	299
At 31 March 2025	4,863	4,863
Carrying amount
At 31 March 2025	887	887
At 31 March 2024	1,186	1,186

5

Debtors

	2025 £	2024 £
Other debtors	483	464
	483	464

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Taxation and social security	61	61
Accruals and deferred income	1,954	2,197
Other creditors	4,710	961
	6,725	3,219

7	Going concern

The financial statements have been prepared on a going concern basis due to the continuing support of the director.