C J Associates Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02518275

C J Associates Limited

Filleted Unaudited Financial Statements

31 December 2025

C J Associates Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

C J Associates Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	22,550	2,100

Current assets

Debtors	6	218,450	69,497
Cash at bank and in hand		459,254	235,154
		---------	---------
		677,704	304,651

Creditors: amounts falling due within one year	7	246,687	39,772
		---------	---------
Net current assets		431,017	264,879
		---------	---------
Total assets less current liabilities		453,567	266,979

Provisions	–	( 38,844)
	---------	---------
Net assets	453,567	305,823
	---------	---------

Capital and reserves

Called up share capital	5	5
Share premium account	300,000	400,000
Capital redemption reserve	227	227
Profit and loss account	153,335	( 94,409)
	---------	---------
Shareholders funds	453,567	305,823
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

C J Associates Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 23 March 2026 , and are signed on behalf of the board by:

M O Summerfield
Director

Company registration number: 02518275

C J Associates Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 177 South Croxted Road, London, SE21 8AY, England.

2. Statement of compliance

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'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025	–	9,138	9,138
Additions	7,181	15,559	22,740
	-------	--------	--------
At 31 December 2025	7,181	24,697	31,878
	-------	--------	--------
Depreciation
At 1 January 2025	–	7,038	7,038
Charge for the year	350	1,940	2,290
	-------	--------	--------
At 31 December 2025	350	8,978	9,328
	-------	--------	--------
Carrying amount
At 31 December 2025	6,831	15,719	22,550
	-------	--------	--------
At 31 December 2024	–	2,100	2,100
	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	83,628	13,264
Other debtors	134,822	56,233
	---------	--------
	218,450	69,497
	---------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	34,211	4,313
Corporation tax	41,149	–
Social security and other taxes	91,247	15,578
Other creditors	80,080	19,881
	---------	--------
	246,687	39,772
	---------	--------

8. Director's advances, credits and guarantees

During the year, a director was advanced £71,109 which was fully repaid within the year, interest was charged on this loan of £294. The balance owed to the director at the year end was £8,055 (2024: £1,491).