SJM RISK CONSULTING LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08382553

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,744		18,943

			13,744		18,943
CURRENT ASSETS
Debtors	5	21,120		21,377
Cash at bank and in hand		56,944		24,689

		78,064		46,066
Creditors: Amounts Falling Due Within One Year	6	(53,100 )		(47,917 )

NET CURRENT ASSETS (LIABILITIES)			24,964		(1,851 )

TOTAL ASSETS LESS CURRENT LIABILITIES			38,708		17,092

Creditors: Amounts Falling Due After More Than One Year	7		(14,985 )		(17,052 )

NET ASSETS			23,723		40

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			23,721		38

SHAREHOLDERS' FUNDS			23,723		40

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SJM RISK CONSULTING LIMITED

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Michael Newell

Director

16th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SJM RISK CONSULTING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08382553 . The registered office is 82 High Street, Golborne, Warrington, Cheshire, WA3 3DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated 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:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	33% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	749	31,945	166	4,062	36,922
Disposals	-	-	-	(427 )	(427 )

As at 31 January 2026	749	31,945	166	3,635	36,495

...CONTINUED

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SJM RISK CONSULTING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	187	14,265	92	3,435	17,979
Provided during the period	141	4,421	11	626	5,199
Disposals	-	-	-	(427 )	(427 )

As at 31 January 2026	328	18,686	103	3,634	22,751

Net Book Value
As at 31 January 2026	421	13,259	63	1	13,744

As at 1 February 2025	562	17,680	74	627	18,943

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	21,120	19,334
Director's loan account	-	2,043

	21,120	21,377

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	5,201	7,875
Trade creditors	(1 )	-
Corporation tax	37,760	31,234
Other taxes and social security	269	269
VAT	9,559	8,539
Director's loan account	312	-

	53,100	47,917

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	14,985	17,052

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,201	7,875
Later than one year and not later than five years	14,985	17,052

	20,186	24,927

	20,186	24,927

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SJM RISK CONSULTING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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