A&J Assisted Living Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13336301

A&J Assisted Living Ltd

Filleted Unaudited Financial Statements

31 October 2025

A&J Assisted Living Ltd

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	7,559	4,693
Tangible assets	6	3,406	2,875
		--------	-------
		10,965	7,568

Current assets

Debtors	7	67,517	63,085
Cash at bank and in hand		45,008	28,604
		---------	--------
		112,525	91,689

Creditors: amounts falling due within one year	8	84,410	68,247
		---------	--------
Net current assets		28,115	23,442
		--------	--------
Total assets less current liabilities		39,080	31,010

Creditors: amounts falling due after more than one year	9	1,215	15,031
		--------	--------
Net assets		37,865	15,979
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	37,765	15,879
	--------	--------
Shareholders funds	37,865	15,979
	--------	--------

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 income and retained earnings has not been delivered.

For the year ending 31 October 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 .

A&J Assisted Living Ltd

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 8 May 2026 , and are signed on behalf of the board by:

Mr A Raja
Director

Company registration number: 13336301

A&J Assisted Living Ltd

Notes to the Financial Statements

Year ended 31 October 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 Ark Business Centre, Gordon Road, Loughborough, LE11 1JP, 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, as modified by the revaluation of certain financial assets and liabilities ameasured at fair value through profit or loss.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered. Revenue from the provision of services is recognised when the services are provided to the buyer and the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Franchise Fees	-	20% straight line
Intangible Assets	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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:

	Computer equipment	-	20% 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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 30 (2024: 26 ).

5. Intangible assets

	Franchise fees	Intangible Assets	Total
	£	£	£
Cost
At 1 November 2024	15,000	–	15,000
Additions	–	6,150	6,150
	--------	-------	--------
At 31 October 2025	15,000	6,150	21,150
	--------	-------	--------
Amortisation
At 1 November 2024	10,307	–	10,307
Charge for the year	3,000	284	3,284
	--------	-------	--------
At 31 October 2025	13,307	284	13,591
	--------	-------	--------
Carrying amount
At 31 October 2025	1,693	5,866	7,559
	--------	-------	--------
At 31 October 2024	4,693	–	4,693
	--------	-------	--------

6. Tangible assets

	Computer equipment
	£
Cost
At 1 November 2024	5,034
Additions	1,564
	-------
At 31 October 2025	6,598
	-------
Depreciation
At 1 November 2024	2,159
Charge for the year	1,033
	-------
At 31 October 2025	3,192
	-------
Carrying amount
At 31 October 2025	3,406
	-------
At 31 October 2024	2,875
	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	19,951	18,775
Other debtors	47,566	44,310
	--------	--------
	67,517	63,085
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	13,965	17,548
Trade creditors	11,158	8,245
Corporation tax	12,196	4,416
Social security and other taxes	8,871	2,321
Other creditors	38,220	35,717
	--------	--------
	84,410	68,247
	--------	--------

Bank loans secured by fixed and floating charge against company by National Westminster Bank plc.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,215	15,031
	-------	--------

Bank loans secured by fixed and floating charge against company by National Westminster Bank plc.

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	21,209	–
Later than 1 year and not later than 5 years	49,443	–
	--------	----
	70,652	–
	--------	----

11. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A Raja	10,451	20,511	( 25,750)	5,212
	--------	--------	--------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A Raja	( 8,304)	26,314	( 7,559)	10,451
	-------	--------	-------	--------