Company registration number 11852791 (England and Wales)
CJ MAINTENANCE SOUTH WALES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
CJ MAINTENANCE SOUTH WALES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CJ MAINTENANCE SOUTH WALES LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,521
1,788
Current assets
Stocks
2,005
-
Debtors
4
2,572
259
Cash at bank and in hand
7,127
1,829
11,704
2,088
Creditors: amounts falling due within one year
5
(27,734)
(23,864)
Net current liabilities
(16,030)
(21,776)
Net liabilities
(11,509)
(19,988)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(11,609)
(20,088)
Total equity
(11,509)
(19,988)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 7 May 2026
Mrs L A Jenkyn
Director
Company registration number 11852791 (England and Wales)
CJ MAINTENANCE SOUTH WALES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -
1
Accounting policies
Company information

CJ Maintenance South Wales Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/o UHY Hacker Young, 23 Nevill Street, Abergavenny, Monmouthshire, United Kingdom, NP7 5AA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company meets its day-to-day working capital requirements through the ongoing support of its bank and other creditors. If this support is removed, it may not be appropriate for the financial statements to be prepared on a going concern basis and as such the company's assets and liabilities may need to be restated.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from repairs and maintenance services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Straight line
Fixtures and fittings
20% Straight line
Computers
On cost over three years
Motor vehicles
20% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

CJ MAINTENANCE SOUTH WALES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

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.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
CJ MAINTENANCE SOUTH WALES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 4 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 March 2025
4,831
888
1,220
19,000
25,939
Additions
-
0
-
0
-
0
5,219
5,219
Disposals
-
0
-
0
-
0
(19,000)
(19,000)
At 28 February 2026
4,831
888
1,220
5,219
12,158
Depreciation and impairment
At 1 March 2025
4,709
594
1,115
17,733
24,151
Depreciation charged in the year
122
122
105
2,137
2,486
Eliminated in respect of disposals
-
0
-
0
-
0
(19,000)
(19,000)
At 28 February 2026
4,831
716
1,220
870
7,637
Carrying amount
At 28 February 2026
-
0
172
-
0
4,349
4,521
At 28 February 2025
122
294
105
1,267
1,788
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
2,280
-
0
Other debtors
292
259
2,572
259
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
6,540
1,240
Other creditors
21,194
22,624
27,734
23,864

The secured debts included within creditors are finance leases of £nil (202 5: £3,769), secured over the company's assets.

CJ MAINTENANCE SOUTH WALES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
7
Directors' transactions

The director operates a current loan account with the company which is debited with payments made on her behalf and credited with funds introduced and undrawn director's fees. The amount owed by the company at 28 February 202 6 was £14,368 (202 5: £16,838) and is included in creditors; amounts falling due within one year.

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