REGISTERED NUMBER: 12247540 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Ajb Fidelis Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Bragg

REGISTERED OFFICE:

8 Hobbs Warren Oak Lane

Cheveley

Newmarket

CB8 9FG

REGISTERED NUMBER:

12247540 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

67,945

14,782

CURRENT ASSETS

Debtors

5

68,419

59,692

Cash at bank

14,888

7,943

83,307

67,635

CREDITORS

Amounts falling due within one year

6

28,530

22,048

NET CURRENT ASSETS

54,777

45,587

TOTAL ASSETS LESS CURRENT LIABILITIES

122,722

60,369

CREDITORS

Amounts falling due after more than one year

7

(30,233

)

-

PROVISIONS FOR LIABILITIES

(4,374

)

(3,696

)

NET ASSETS

88,115

56,673

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

88,114

56,672

SHAREHOLDERS' FUNDS

88,115

56,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 June 2026 and were signed by:

A J Bragg - Director

1.	STATUTORY INFORMATION

Ajb Fidelis Group Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts or rebates, but includes Value Added Tax. The company registered for Value Added Tax effective from 30 March 2025.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on cost and 25% on reducing balance

Computer equipment

-

20% on reducing balance

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

5,678

12,473

-

18,151

Additions

10,087

64,288

333

74,708

At 31 March 2026

15,765

76,761

333

92,859

DEPRECIATION

At 1 April 2025

1,087

2,282

-

3,369

Charge for year

2,892

18,620

33

21,545

At 31 March 2026

3,979

20,902

33

24,914

NET BOOK VALUE

At 31 March 2026

11,786

55,859

300

67,945

At 31 March 2025

4,591

10,191

-

14,782

Fixed assets, included in the above, which are held under finance leases are as follows:

Motor

vehicles

£

COST

Additions

64,288

At 31 March 2026

64,288

DEPRECIATION

Charge for year

16,072

At 31 March 2026

16,072

NET BOOK VALUE

At 31 March 2026

48,216

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

31,750

13,667

Other debtors

33,500

46,000

Directors' current accounts

2,491

-

VAT

-

5

Prepayments

678

20

68,419

59,692

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Finance leases

14,043

-

Tax

7,105

11,110

Social security and other taxes

391

-

VAT

4,997

-

Directors' current accounts

-

9,187

Accrued expenses

1,994

1,751

28,530

22,048

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Finance leases

30,233

-

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Share capital 1

£1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

31.3.26

31.3.25

£

£

A J Bragg and A J Bragg

Balance outstanding at start of year

(9,187

)

1

Amounts advanced

14,990

31,262

Amounts repaid

(3,312

)

(40,450

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,491

(9,187

)