SJAB Consultants Ltd - Filleted accounts

Registered number

13112309

SJAB Consultants Ltd

Filleted Accounts

31 January 2026

SJAB Consultants Ltd
Registered number:		13112309
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		36,394			28,254

Current assets
Debtors	4	90,000			100,000
Cash at bank and in hand		15,000			7,018
		105,000			107,018

Creditors: amounts falling due within one year	5	(85,936)			(81,853)

Net current assets			19,064			25,165

Total assets less current liabilities			55,458			53,419

Creditors: amounts falling due after more than one year	6		(10,189)			-



Net assets			45,269			53,419

Capital and reserves
Called up share capital			1			1
Profit and loss account			45,268			53,418

Shareholders' funds			45,269			53,419

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.




M Wilson
Director
Approved by the board on 10 April 2026

SJAB Consultants Ltd
Notes to the Accounts
for the year ended 31 January 2026


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).

	Going Concern
	After reviewing the company’s expectations and future trading conditions, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
	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.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	23,379		14,000		37,379
	Additions	12,527		17,995		30,522
	Disposals	-		(14,000)		(14,000)
	At 31 January 2026	35,906		17,995		53,901

	Depreciation
	At 1 February 2025	6,325		2,800		9,125
	Charge for the year	7,583		5,839		13,422
	On disposals	-		(5,040)		(5,040)
	At 31 January 2026	13,908		3,599		17,507

	Net book value
	At 31 January 2026	21,998		14,396		36,394
	At 31 January 2025	17,054		11,200		28,254


4	Debtors			2026		2025
£					£

	Trade debtors			90,000		100,000


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			2,415		-
	Trade creditors			22,500		22,500
	Taxation and social security costs			13,152		30,331
	Other creditors			47,869		29,022
				85,936		81,853


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			10,189		-


7	Other information

	SJAB Consultants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	6 Carlton Road
	Romford
	Essex
	RM25AA