| Paul Jeffrey Associates Limited |
| Registered number: |
10330179 |
| Balance Sheet |
| as at 31 August 2025 |
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| Notes |
|
2025 |
|
2024 |
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|
£ |
£ |
|
£ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
225 |
|
|
668 |
|
| Current assets |
| Debtors |
4 |
|
6,300 |
|
|
6,050 |
| Cash at bank and in hand |
|
|
9,936 |
|
|
10,420 |
|
|
|
16,236 |
|
|
16,470 |
|
|
|
|
|
|
|
| Creditors: amounts falling due within one year |
5 |
|
(15,698) |
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|
(16,108) |
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| Net current assets |
|
|
|
538 |
|
|
362 |
|
| Net assets |
|
|
|
763 |
|
|
1,030 |
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|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
10 |
|
|
10 |
| Profit and loss account |
|
|
|
753 |
|
|
1,020 |
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| Shareholders' funds |
|
|
|
763 |
|
|
1,030 |
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| The director is 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 director acknowledges his 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. |
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|
| P N I Jeffrey |
| Director |
| Approved by the board on 3 December 2025 |
|
| Paul Jeffrey Associates Limited |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
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Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the rendering of services which is recognised by reference to the stage of completion of the contract. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets,at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Computer Equipment |
25% straight line |
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Taxation |
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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. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
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|
Average number of persons employed by the company |
2 |
|
2 |
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| 3 |
Tangible fixed assets |
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Computer Equipment |
| £ |
|
Cost |
|
At 1 September 2024 |
3,714 |
|
At 31 August 2025 |
3,714 |
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Depreciation |
|
At 1 September 2024 |
3,046 |
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Charge for the year |
443 |
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At 31 August 2025 |
3,489 |
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Net book value |
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At 31 August 2025 |
225 |
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At 31 August 2024 |
668 |
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| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
6,300 |
|
6,050 |
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|
|
|
|
|
|
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| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
1,975 |
|
- |
|
Corporation tax |
1,191 |
|
1,434 |
|
Other taxes and social security costs |
2,446 |
|
191 |
|
Directors loans |
8,436 |
|
12,833 |
|
Accruals and deferred income |
1,650 |
|
1,650 |
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15,698 |
|
16,108 |
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| 6 |
Other information |
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Paul Jeffrey Associates Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
The Lodge,Castle Bromwich Hall |
|
Chester Road |
|
Castle Bromwich |
|
West Midlands |
|
B36 9DE |