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Registered number: 15108820
AJFM ASSOCIATES LTD
Unaudited Financial Statements
For The Year Ended 30 September 2025
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AJFM ASSOCIATES LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
AJFM ASSOCIATES LTD
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15108820

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,160 |  | 3,748
|  |  | 3,160 |  | 3,748
CURRENT ASSETS
Debtors | 5 | 675 |  | - |
Cash at bank and in hand |  | - |  | 8,852 |
|  | 675 |  | 8,852 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,790 ) |  | (2,394 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,115 ) |  | 6,458
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 45 |  | 10,206
NET ASSETS |  |  | 45 |  | 10,206
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 44 |  | 10,205
SHAREHOLDERS' FUNDS |  |  | 45 |  | 10,206

For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Joanne Marsden Director
10/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
AJFM ASSOCIATES LTD
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
AJFM ASSOCIATES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15108820 . The registered office is Commonside House Commonside, Alvanley, Frodsham, WA6 9HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing balance
Computer Equipment | 33% On Cost

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 2,400 | 1,663 | 4,063
Additions | - | 756 | 756
As at 30 September 2025 | 2,400 | 2,419 | 4,819
Depreciation
As at 1 October 2024 | 51 | 264 | 315
Provided during the period | 587 | 757 | 1,344
As at 30 September 2025 | 638 | 1,021 | 1,659
Net Book Value
As at 30 September 2025 | 1,762 | 1,398 | 3,160
As at 1 October 2024 | 2,349 | 1,399 | 3,748

Page 2
Page 3
AJFM ASSOCIATES LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 675 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 708 |  | -
Corporation tax | 2,962 |  | 2,218
Accruals and deferred income | 120 |  | 120
Directors' loan accounts | - |  | 56
| 3,790 |  | 2,394

7. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Marsden | (28 ) | (6,789 ) | 7,154 | - | 337
Mrs Joanne Marsden | (28 ) | (6,789 ) | 7,155 | - | 338

The above loan is unsecured, interest free and repayable on demand.
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