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Registered number: 12278539
TJM Consultancy (NW) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
TJM Consultancy (NW) Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3—5

Page 1
TJM Consultancy (NW) Limited
Accountant's Report
For The Year Ended 31 October 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of TJM Consultancy (NW) Limited For The Year Ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of TJM Consultancy (NW) Limited For The Year Ended 31 October 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of TJM Consultancy (NW) Limited , as a body, in accordance with the terms of our engagement letter dated 12/08/2022 . Our work has been undertaken solely to prepare for your approval the accounts of TJM Consultancy (NW) Limited and state those matters that we have agreed to state to the directors of TJM Consultancy (NW) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TJM Consultancy (NW) Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that TJM Consultancy (NW) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of TJM Consultancy (NW) Limited . You consider that TJM Consultancy (NW) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of TJM Consultancy (NW) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

ERC Accountants and Business Advisers Limited
24 March 2026

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
TJM Consultancy (NW) Limited
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 12278539

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 705,529 |  | 474,584
|  |  | 705,529 |  | 474,584
CURRENT ASSETS
Debtors | 5 | 7,259 |  | 12,664 |
Cash at bank and in hand |  | 23,839 |  | 231,003 |
|  | 31,098 |  | 243,667 |
Creditors: Amounts Falling Due Within One Year | 6 | (593,563 ) |  | (550,015 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (562,465 ) |  | (306,348 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 143,064 |  | 168,236
NET ASSETS |  |  | 143,064 |  | 168,236
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Income Statement |  |  | 143,062 |  | 168,234
SHAREHOLDERS' FUNDS |  |  | 143,064 |  | 168,236

For the year ending 31 October 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 Income Statement.
On behalf of the board

Mr T J May Director
24 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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TJM Consultancy (NW) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
TJM Consultancy (NW) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12278539 . The registered office is 76 Stuart Road, Walton, Liverpool, Merseyside, L4 5QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

Freehold | No depreciation as 100% residual value

2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
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TJM Consultancy (NW) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 474,584
Additions | 230,945
As at 31 October 2025 | 705,529

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 333,285 |  | 333,285

The directors have valued the investment properties on an open market basis as at the reporting date, which they consider accurately reflects their fair value.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 552 |  | 12,664
VAT | 6,707 |  | -
| 7,259 |  | 12,664

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 785 |  | 1,661
Other creditors | 587,350 |  | 543,298
Taxation and social security | 5,428 |  | 5,056
| 593,563 |  | 550,015

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 9,390 |  | -
Later than one year and not later than five years | 9,390 |  | -
| 18,780 |  | -

Page 4
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TJM Consultancy (NW) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Directors Advances, Credits and Guarantees
The director has not received any advances, credits or guarantees during the period.
10. Related Party Transactions
The following related party transactions were undertaken during the period:
The directors introduced amounts totalling £25,172, withdrew amounts totalling £11,926 and were issued dividends totalling £30,000 during the period (2024: introduced £71,434 and withdrew £2,770). At the balance sheet date the balance payable to the directors was £585,599 (2024: £542,352).
A company under common control provided monies amounting to £Nil and repaid monies amounting to £Nil during the period (2024: repaid £11,000). At the reporting date the amount payable from the connected company was £552 (2024: £552).
During the year a company under common control was issued dividends of £Nil (2024: £30,000). At the reporting date the amount due to the company was £Nil. (2024: £Nil).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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