GREAT JAMES SERVICES LTD


Directors	Nicholas Beechey
	Poppy Cleary
	Robert Alun Jones
	Kevin Albert Metzger
	Vishal Misra
	Chengetai Mupara
	Zoe Preston


Registered Address	Windover The Street
	Selmeston
	Polegate
	BN26 6TY


Registered Number	13050657 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	4		18,000		21,000
			18,000		21,000
Current assets
Debtors		22,780		12,196
Cash at bank and on hand		181,869		323,097
		204,649		335,293
Creditors amounts falling due within one year	5	(47,350)		(116,464)
Net current assets (liabilities)			157,299		218,829
Total assets less current liabilities			175,299		239,829
Net assets			175,299		239,829
Capital and reserves
Called up share capital			134,700		142,200
Other reserves			1,264		(362)
Profit and loss account			39,335		97,991
Shareholders' funds			175,299		239,829

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 5 January 2026, and are signed on its behalf by:

Nicholas Beechey
Director
Registered Company No. 13050657

GREAT JAMES SERVICES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in Sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover represents revenue earned from the the rendering of services and is recognised when the related Barristers' fees are received.

	Revenue from sale of goods
	Turnover from the provision of services is recognised when the related Barristers' fees have been received.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

2.	Average number of employees
	Employee numbers exclude directors barring one full time paid employee director.


		2025		2024
	Average number of employees during the year	5		5

3.	Further information regarding the company's income
	A large part of the company's income is derived from trading with its own shareholders ("Mutual Trading"). By agreement with HMRC profits derived from such income are not subject to taxation.

4.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	30,000
	At 31 March 25	30,000
	Amortisation and impairment
	At 01 April 24	9,000
	Charge for year	3,000
	At 31 March 25	12,000
	Net book value
	At 31 March 25	18,000
	At 31 March 24	21,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	17,450	82,866
Taxation and social security	29,900	33,598
Total	47,350	116,464


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