LJB MANAGEMENT & RECRUITMENT SERVICES LTD

Registered number

03095056

Filleted Accounts

31 August 2025

LJB MANAGEMENT & RECRUITMENT SERVICES LTD
Registered number:		03095056
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,335			16,566

Current assets
Debtors	4	483,252			343,440
Cash at bank and in hand		9,661			67,985
		492,913			411,425

Creditors: amounts falling due within one year	5	(391,070)			(294,031)

Net current assets			101,843			117,394

Total assets less current liabilities			111,178			133,960

Creditors: amounts falling due after more than one year	6		-			(20,833)



Net assets			111,178			113,127

Capital and reserves
Called up share capital			50,500			533,833
Share premium			-			198,666
Profit and loss account			60,678			(619,372)

Shareholders' funds			111,178			113,127

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.




Gerard Joseph McCann
Director
Approved by the board on 21 May 2026

LJB MANAGEMENT & RECRUITMENT SERVICES LTD
Notes to the Accounts
for the year ended 31 August 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, 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 5 years

	Debtors
	Short term debtors are measured at transaction 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. 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. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					9		8


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 September 2024							193,870
	At 31 August 2025							193,870

	Depreciation
	At 1 September 2024							177,304
	Charge for the year							7,231
	At 31 August 2025							184,535

	Net book value
	At 31 August 2025							9,335
	At 31 August 2024							16,566


4	Debtors					2025		2024
£							£

	Trade debtors					353,962		232,786
	Other debtors					129,290		110,654
						483,252		343,440


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					15,215		35,619
	Trade creditors					226,752		114,523
	Taxation and social security costs					147,204		142,988
	Other creditors					1,899		901
						391,070		294,031


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans (secured)					-		20,833


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Gerrard Joseph McCann
	Loan 1	15,000		-		(6,000)		9,000
	Loan 2	25,000		-		-		25,000

	Julian Katin
	Loan 1	15,000		-		(6,000)		9,000
	Loan 2	25,000		-		-		25,000

		80,000		-		(12,000)		68,000


8	Controlling party

	The company was in both the current and preceding accounting periods under the ultimate control of its directors by virtue of their ownership of the company’s entire issued share capital.


9	Other information

	LJB MANAGEMENT & RECRUITMENT SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Business Design Centre
	52 Upper Street
	Islington
	London
	N1 0QH