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Registered Number: 08082372
England and Wales
Abridged Accounts
for the year ended 31 July 2025
for
FJD CONSULTING (AND DESIGN) LTD

FJD Consulting (And Design) Ltd Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

FJD Consulting (And Design) Ltd Accountants' Report For the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of FJD Consulting (And Design) Ltd for the year ended 31 July 2025 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us. As a practicing member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations. This report is made solely to the Board of Directors of FJD Consulting (And Design) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of FJD Consulting (And Design) Ltd and state those matters that we have agreed to state to the Board of Directors of FJD Consulting (And Design) Ltd, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FJD Consulting (And Design) Ltd and its Board of Directors as a body, for our work or for this report. It is your duty to ensure that FJD Consulting (And Design) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of FJD Consulting (And Design) Ltd. You consider that FJD Consulting (And Design) Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of FJD Consulting (And Design) Ltd. 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 statutory financial statements. .................................................... Pointon Young 33 Ludgate Hill Birmingham B3 1EH 17 February 2026 1

FJD Consulting (And Design) Ltd Statement of Financial Position As at 31 July 2025
| Notes | 31/07/2025 £ |  | 31/07/2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 18,104 |  | 35,856
|  | 18,104 |  | 35,856
Current assets |  |  |
Debtors: amounts falling due within one year |  | 492,962 |  | 849,662
Cash at bank and in hand |  | 117,484 |  | 84,706
|  | 610,446 |  | 934,368
Creditors: amount falling due within one year |  | (208,688) |  | (473,941)
Net current assets |  | 401,758 |  | 460,427
Total assets less current liabilities |  | 419,862 |  | 496,283
Provisions for liabilities |  | (4,526) |  | (8,964)
Net assets |  | 415,336 |  | 487,319
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 415,236 |  | 487,219
Shareholders' funds |  | 415,336 |  | 487,319
For the year ended 31 July 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 17 February 2026 and were signed on its behalf by:
------------------------------- S Moon Director | ------------------------------- C Jefferson Director | ------------------------------- C Tigg Director
2

FJD Consulting (And Design) Ltd Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information FJD Consulting (And Design) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08082372, registration address 33 Ludgate Hill, Birmingham, B3 1EH. The trading address of the company is 87 Caroline Street, Birmingham, B3 1UP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 1A Financial Reporting Standard for Smaller Entities (effective January 2016). The preparation of financial statements in compliance with FRS 102 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied: Turnover Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: Rendering of services When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date. When the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable. Taxation Current tax represents the amount of tax payable of receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been exacted or substantively enacted by the balance sheet date. Deferred taxation Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the tax rates and allowances that apply to the sale of the asset. 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:
Fixtures and Fittings | 25% Straight Line
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.
2. | Average number of employees Average number of employees during the year was 28 (2024 : 30).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 August 2024 | 169,851 |  | 169,851
Additions | 328 |  | 328
Disposals | - |  | -
At 31 July 2025 | 170,179 |  | 170,179
Depreciation
At 01 August 2024 | 133,995 |  | 133,995
Charge for year | 18,080 |  | 18,080
On disposals | - |  | -
At 31 July 2025 | 152,075 |  | 152,075
Net book values
Closing balance as at 31 July 2025 | 18,104 |  | 18,104
Opening balance as at 01 August 2024 | 35,856 |  | 35,856
4. | Share Capital Authorised 40 Class A shares of £1.00 each 40 Class B shares of £1.00 each 20 Class C shares of £1.00 each
Allotted, called up and fully paid | 31/07/2025 £ |  | 31/07/2024 £
--- | --- | --- | ---
40 Class A shares of £1.00 each | 40 |  | 40
40 Class B shares of £1.00 each | 40 |  | 40
20 Class C shares of £1.00 each | 20 |  | 20
| 100 |  | 100
3