CJC Design Limited - Filleted accounts

Registered number

11250183

CJC Design Limited

Filleted Accounts

31 March 2025

CJC Design Limited
Registered number:		11250183
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		37,308			1,527

Current assets
Debtors	4	59,300			20,475
Cash at bank and in hand		169,161			177,027
		228,461			197,502

Creditors: amounts falling due within one year	5	(126,305)			(102,668)

Net current assets			102,156			94,834

Total assets less current liabilities			139,464			96,361


Provisions for liabilities			(1,205)			(382)


Net assets			138,259			95,979

Capital and reserves
Called up share capital			2			2
Profit and loss account			138,257			95,977

Shareholders' funds			138,259			95,979

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.




C Coton
Director
Approved by the board on 27 December 2025

CJC Design Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared in accordance with Financial Reporting Standard 102 (FRS 102) and the Companies Act 2006 (as applicable to companies subject to the small company regime). The significant accounting policies applied in the preparation of these statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

	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 rendering of services and associated products and costs. When the outcome of a transaction can be estimated reliably 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. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

	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 at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			over 4 years
	Office buildings			10% of cost

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price).

	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. 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. 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. 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					2		2


3	Tangible fixed assets
				Office buildings		Plant and machinery		Total
£					£		£
	Cost
	At 1 April 2024			-		7,548		7,548
	Additions			32,487		4,171		36,658
	Disposals			-		(3,881)		(3,881)
	At 31 March 2025			32,487		7,838		40,325

	Depreciation
	At 1 April 2024			-		6,021		6,021
	Charge for the year			-		877		877
	On disposals			-		(3,881)		(3,881)
	At 31 March 2025			-		3,017		3,017

	Net book value
	At 31 March 2025			32,487		4,821		37,308
	At 31 March 2024			-		1,527		1,527


4	Debtors					2025		2024
£							£

	Trade debtors					56,722		20,473
	Other debtors					2,578		2
						59,300		20,475


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

	Trade creditors					40,530		11,763
	Taxation and social security costs					77,262		44,625
	Other creditors					8,513		46,280
						126,305		102,668


6	Share capital	Nominal		2025		2025		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		2		2		2


7	Related party transactions

	The company had an outstanding directors' loan in the name of C and J Coton of £624 (2024 - £624) at the year end. This is included in other creditors in note 5. This loan is interest free and repayable on demand.


8	Other information

	CJC Design Limited is a private company limited by shares and incorporated in England. Its registered office is:
	34 Greenhill Way
	Farnham
	Surrey
	GU9 8SZ