Company No: 09664951 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

S J Colton

REGISTERED OFFICE	Salatin House
	19 Cedar Road
	Sutton
	Surrey SM2 5DA
	United Kingdom

COMPANY NUMBER

09664951 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	726		1,496
		726		1,496
Current assets
Debtors	4	8,994		3,427
Cash at bank and in hand		40,061		38,287
		49,055		41,714
Creditors: amounts falling due within one year	5	( 10,709)		( 7,814)
Net current assets		38,346		33,900
Total assets less current liabilities		39,072		35,396
Net assets		39,072		35,396
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		38,972		35,296
Total shareholder's funds		39,072		35,396

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of SJC Consulting London Limited (registered number: 09664951) were approved and authorised for issue by the Director on 14 August 2025. They were signed on its behalf by:

S J Colton 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

SJC Consulting London Limited (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page 2. The nature of the company’s operations and its principal activities are set out in the directors' report on page 3.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated 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 Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position 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.

Taxation

Current tax
Taxation for the year comprises current tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation. Depreciation is provided on all tangible fixed assets 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:

Fixtures and fittings	5 years straight line
Computer equipment	3 years straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash at call with banks, with original maturities of three months or less.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 April 2024	10,000		4,568		14,568
At 31 March 2025	10,000		4,568		14,568
Accumulated depreciation
At 01 April 2024	10,000		3,072		13,072
Charge for the financial year	0		770		770
At 31 March 2025	10,000		3,842		13,842
Net book value
At 31 March 2025	0		726		726
At 31 March 2024	0		1,496		1,496

4. Debtors

	2025		2024
	£		£
Trade debtors	3,500		3,200
Prepayments	199		227
Other debtors	5,295		0
	8,994		3,427

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to director	0		106
Accruals	1,821		1,500
Taxation and social security	8,131		5,450
Other creditors	757		758
	10,709		7,814

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial year.