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Registered Number: 09337311
England and Wales
Unaudited Financial Statements
for the year ended 31 December 2025
for
J4 PROJECTS LIMITED

J4 Projects Limited Contents Page For the year ended 31 December 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

J4 Projects Limited Company Information For the year ended 31 December 2025
Directors | Dr J Folly Mr P J Mitchell Ms J O Siochain Mr P A Robinson Mr R I Williams
Registered Number | 09337311
Registered Office | Clockwise, Generator Building Counterslip Bristol BS1 6BX
Accountants | West & Co Accountants & Tax Advisors Leigh Court Business Centre Pill Road, Abbots Leigh Bristol BS8 3RA
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J4 Projects Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 134,604 |  | 37,599
|  | 134,604 |  | 37,599
Current assets |  |  |
Debtors | 4 | 618,876 |  | 496,025
Cash at bank and in hand |  | 600,759 |  | 440,811
|  | 1,219,635 |  | 936,836
Creditors: amount falling due within one year | 5 | (499,640) |  | (413,545)
Net current assets |  | 719,995 |  | 523,291
Total assets less current liabilities |  | 854,599 |  | 560,890
Provisions for liabilities | 6 | (33,651) |  | (9,400)
Net assets |  | 820,948 |  | 551,490
Capital and reserves |  |  |
Called up share capital | 7 | 234 |  | 225
Profit and loss account |  | 820,714 |  | 551,265
Shareholders' funds |  | 820,948 |  | 551,490
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 31 March 2026 and were signed on its behalf by:
------------------------------- Dr J Folly Director
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J4 Projects Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information J4 Projects Limited is a private company, limited by shares, registered in England and Wales, registration number 09337311, registration address Clockwise, Generator Building, Counterslip, Bristol, BS1 6BX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Defined contribution pension obligation A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2. | Average number of employees Average number of employees during the year was 17 (2024 : 16).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 50,340 |  | 35,958 |  | 86,298
Additions | 121,899 |  | 5,336 |  | 127,235
Disposals | (50,340) |  | (1,299) |  | (51,639)
At 31 December 2025 | 121,899 |  | 39,995 |  | 161,894
Depreciation
At 01 January 2025 | 34,744 |  | 13,955 |  | 48,699
Charge for year | 10,302 |  | 5,930 |  | 16,232
On disposals | (37,018) |  | (623) |  | (37,641)
At 31 December 2025 | 8,028 |  | 19,262 |  | 27,290
Net book values
Closing balance as at 31 December 2025 | 113,871 |  | 20,733 |  | 134,604
Opening balance as at 01 January 2025 | 15,596 |  | 22,003 |  | 37,599
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 604,690 |  | 440,164
Other Debtors | 14,186 |  | 55,861
| 618,876 |  | 496,025
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 39,148 |  | 64,437
Taxation and Social Security | 367,313 |  | 257,961
Other Creditors | 93,179 |  | 91,147
| 499,640 |  | 413,545
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 33,651 |  | 9,400
| 33,651 |  | 9,400
7. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
75 Class B shares of £1.00 each | 75 |  | 75
50 Class C shares of £1.00 each | 50 |  | 50
9 Class VN shares of £1.00 each | 9 |  | -
| 234 |  | 225
8. | Director’s loan
| Directors' Loan Account At the year end, the company owed Mr P Robinson £11,250 (2024: nil) in the form of a director's current account. There are no fixed repayment terms associated with the monies advanced and no interest is charged on the outstanding amount. No other transactions with related parties were undertaken such as are required to be disclosed under FRS102(1a).
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