Registered number
13144702
O&J Partners Ltd
Filleted Accounts
31 December 2025

O&J Partners Ltd
Registered number: | 13144702
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 7,452 |  |  | 3,108
Current assets
Debtors | 4 |  | - |  |  | 26,368
Cash at bank and in hand |  |  | 150,334 |  |  | 286,136
|  |  | 150,334 |  |  | 312,504
Creditors: amounts falling due within one year | 5 |  | (134,110) |  |  | (214,843)
Net current assets |  |  |  | 16,224 |  |  | 97,661
Total assets less current liabilities |  |  |  | 23,676 |  |  | 100,769
Creditors: amounts falling due after more than one year | 6 |  |  | 1,411,068 |  |  | 1,140,378
Net assets |  |  |  | 1,434,744 |  |  | 1,241,147
Capital and reserves
Called up share capital |  |  |  | 120 |  |  | 120
Profit and loss account |  |  |  | 1,434,624 |  |  | 1,241,027
Shareholders' funds |  |  |  | 1,434,744 |  |  | 1,241,147
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.
O C Gouldbourne
Director
Approved by the board on 27 February 2026

O&J Partners Ltd
Notes to the Accounts
for the year ended 31 December 2025
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).
| 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 rendering of services. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | over 4 years
| 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2025 | 12,231
| Additions | 6,802
| At 31 December 2025 | 19,033
| Depreciation
| At 1 January 2025 | 9,123
| Charge for the year | 2,458
| At 31 December 2025 | 11,581
| Net book value
| At 31 December 2025 | 7,452
| At 31 December 2024 | 3,108
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | - |  | 26,368
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 132,078 |  | 132,804
| Other creditors | 2,032 |  | 82,039
|  |  |  |  |  | 134,110 |  | 214,843
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | (1,411,068) |  | (1,140,378)
7 | Other information
| O&J Partners Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 8 Abergavenny Gardens
| Copthorne
| Crawley
| RH10 3RU

O&J Partners Ltd 13144702 false 2025-01-01 2025-12-31 2025-12-31 VT Final Accounts April 2024 O C Gouldbourne No description of principal activity 13144702 2024-01-01 2024-12-31 13144702 core:WithinOneYear 2024-12-31 13144702 core:AfterOneYear 2024-12-31 13144702 core:ShareCapital 2024-12-31 13144702 core:RetainedEarningsAccumulatedLosses 2024-12-31 13144702 2025-01-01 2025-12-31 13144702 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13144702 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13144702 bus:Director40 2025-01-01 2025-12-31 13144702 1 2025-01-01 2025-12-31 13144702 2 2025-01-01 2025-12-31 13144702 core:PlantMachinery 2025-01-01 2025-12-31 13144702 countries:England 2025-01-01 2025-12-31 13144702 bus:FRS102 2025-01-01 2025-12-31 13144702 bus:FilletedAccounts 2025-01-01 2025-12-31 13144702 2025-12-31 13144702 core:WithinOneYear 2025-12-31 13144702 core:AfterOneYear 2025-12-31 13144702 core:ShareCapital 2025-12-31 13144702 core:RetainedEarningsAccumulatedLosses 2025-12-31 13144702 core:PlantMachinery 2025-12-31 13144702 2024-12-31 13144702 core:PlantMachinery 2024-12-31 iso4217:GBP xbrli:pure