LJK Sales & Marketing Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04576190 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

LJK SALES & MARKETING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Keys

J O Keys

Mrs A Keys

SECRETARY:

Mrs A Keys

REGISTERED OFFICE:

38 Salisbury Road

Worthing

West Sussex

BN11 1RD

REGISTERED NUMBER:

04576190 (England and Wales)

ACCOUNTANTS:

Streets (Worthing) Limited

Chartered Accountants

38 Salisbury Road

Worthing

West Sussex

BN11 1RD

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

42,841

47,407

Investment property

6

360,000

402,841

407,407

CURRENT ASSETS

Debtors

7

15,449

31,045

Cash at bank

387,510

467,236

402,959

498,281

CREDITORS

Amounts falling due within one year

8

10,916

13,820

NET CURRENT ASSETS

392,043

484,461

TOTAL ASSETS LESS CURRENT
LIABILITIES

794,884

891,868

PROVISIONS FOR LIABILITIES

19,624

NET ASSETS

775,260

872,244

CAPITAL AND RESERVES

Called up share capital

10

Fair value reserve

9

83,661

Retained earnings

691,589

788,573

SHAREHOLDERS' FUNDS

775,260

872,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th April 2026 and were signed on its behalf by:

L Keys - Director

1.	STATUTORY INFORMATION

LJK Sales & Marketing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents commissions receivable, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

33% on cost

Motor vehicles

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Fair Value Reserve.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2025

and 31st December 2025

31,600

AMORTISATION

At 1st January 2025

and 31st December 2025

31,600

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Office

Motor

equipment

vehicles

Totals

£

COST

At 1st January 2025

19,769

116,374

136,143

Additions

749

24,500

25,249

At 31st December 2025

20,518

140,874

161,392

DEPRECIATION

At 1st January 2025

18,590

70,146

88,736

Charge for year

762

29,053

29,815

At 31st December 2025

19,352

99,199

118,551

NET BOOK VALUE

At 31st December 2025

1,166

41,675

42,841

At 31st December 2024

1,179

46,228

47,407

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

and 31st December 2025

360,000

NET BOOK VALUE

At 31st December 2025

360,000

At 31st December 2024

360,000

Fair value at 31st December 2025 is represented by:

£

Valuation in 2015

73,286

Valuation in 2020

30,000

Cost

256,714

360,000

If the properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

256,714

Investment properties were valued on a fair value basis on 31st December 2025 by Mr L Keys .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

617

16,333

Other debtors

14,832

14,712

15,449

31,045

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

8,780

12,069

Other creditors

2,136

1,751

10,916

13,820

9.

RESERVES

Fair

value

reserve

£

At 1st January 2025

and 31st December 2025

83,661