LJ Supply Chain Ltd - Filleted accounts

Registered number

12078572

LJ Supply Chain Ltd

Filleted Accounts

30 June 2025

Ref: L003

LJ Supply Chain Ltd
Registered number:		12078572
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		33,060			34,870

Current assets
Debtors	4	24,800			16,821
Cash at bank and in hand		1,887			19,344
		26,687			36,165

Creditors: amounts falling due within one year	5	(36,423)			(36,261)

Net current liabilities			(9,736)			(96)

Net assets			23,324			34,774

Capital and reserves
Called up share capital			2			2
Profit and loss account			23,322			34,772

Shareholder's funds			23,324			34,774

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 member has 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.




Mr Jianyi Liang
Director
Approved by the board on 14 January 2026

LJ Supply Chain Ltd
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	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).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

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

	Plant and machinery	20% reducing balance
	Motor vehicle	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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. 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. 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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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			6		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 July 2024	46,868		8,950		55,818
	Additions	6,455		-		6,455
	At 30 June 2025	53,323		8,950		62,273

	Depreciation
	At 1 July 2024	17,058		3,890		20,948
	Charge for the year	7,253		1,012		8,265
	At 30 June 2025	24,311		4,902		29,213

	Net book value
	At 30 June 2025	29,012		4,048		33,060
	At 30 June 2024	29,810		5,060		34,870


4	Debtors			2025		2024
£					£

	Trade debtors			-		97
	Other debtors			24,800		16,724
				24,800		16,821


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

	Trade creditors			1,600		3,231
	Taxation and social security costs			7,660		5,231
	Other creditors			27,163		27,799
				36,423		36,261


6	Other information

	LJ Supply Chain Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	1A Empress Street
	Old Trafford
	Manchester
	M16 9EN