Company registration number 10826563 (England and Wales)
SJJC LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
SJJC LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SJJC LTD (REGISTERED NUMBER: 10826563)
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,797
2,397
Current assets
Debtors
4
3,000
4,800
Cash at bank and in hand
5,916
10,431
8,916
15,231
Creditors: amounts falling due within one year
5
(9,932)
(11,186)
Net current (liabilities)/assets
(1,016)
4,045
Net assets
781
6,442
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
681
6,342
Total equity
781
6,442

For the financial period ended 30 June 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 20 May 2026 and are signed on its behalf by:
Mrs J Chipchase
Director
SJJC LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

SJJC Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, England, ME19 6JU.

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 £1.

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

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of consideration received or receivable for the 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. The following criteria also must be met before turnover is recognised.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measure reliably.

- It is probable that the company will receive the consideration under the contract.

-The stage of completion of the contract at the end of the reporting period can be measure reliably; and

- The costs incurred and the costs to complete the contract can be measure reliably.

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:

Fixtures and fittings
- 25% on reducing balance
Computers
- 25% on reducing balance

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.

SJJC LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Retirement benefits

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

2
Employees

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

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
3,918
3,193
7,111
Depreciation and impairment
At 1 April 2025
2,437
2,277
4,714
Depreciation charged in the year
371
229
600
At 31 March 2026
2,808
2,506
5,314
Carrying amount
At 31 March 2026
1,110
687
1,797
At 31 March 2025
1,481
916
2,397
SJJC LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
4,800
Other debtors
3,000
-
0
3,000
4,800

Within other debtors is an overdrawn director's loan account of £3000 (2025: £nill) . This was repaid within 9 months of the year end.

5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
7,018
8,411
Other creditors
2,914
2,775
9,932
11,186
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
50
50
50
50
Ordinary A of £1 each
50
50
50
50
100
100
100
100
2026-03-31 2025-04-01 false false false 20 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr S Chipchase (Deceased)Ms J Chipchase 10826563 2025-04-01 2026-03-31 10826563 2026-03-31 10826563 2025-03-31 10826563 core:FurnitureFittings 2026-03-31 10826563 core:ComputerEquipment 2026-03-31 10826563 core:FurnitureFittings 2025-03-31 10826563 core:ComputerEquipment 2025-03-31 10826563 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 10826563 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10826563 core:WithinOneYear 2026-03-31 10826563 core:WithinOneYear 2025-03-31 10826563 core:CurrentFinancialInstruments 2026-03-31 10826563 core:CurrentFinancialInstruments 2025-03-31 10826563 core:ShareCapital 2026-03-31 10826563 core:ShareCapital 2025-03-31 10826563 core:RetainedEarningsAccumulatedLosses 2026-03-31 10826563 core:RetainedEarningsAccumulatedLosses 2025-03-31 10826563 core:ShareCapitalOrdinaryShareClass1 2026-03-31 10826563 core:ShareCapitalOrdinaryShareClass1 2025-03-31 10826563 core:ShareCapitalOrdinaryShareClass2 2026-03-31 10826563 core:ShareCapitalOrdinaryShareClass2 2025-03-31 10826563 core:ShareCapitalOrdinaryShares 2026-03-31 10826563 core:ShareCapitalOrdinaryShares 2025-03-31 10826563 bus:Director2 2025-04-01 2026-03-31 10826563 core:FurnitureFittings 2025-04-01 2026-03-31 10826563 core:ComputerEquipment 2025-04-01 2026-03-31 10826563 2024-04-01 2025-03-31 10826563 core:FurnitureFittings 2025-03-31 10826563 core:ComputerEquipment 2025-03-31 10826563 2025-03-31 10826563 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 10826563 bus:OrdinaryShareClass2 2025-04-01 2026-03-31 10826563 bus:OrdinaryShareClass1 2026-03-31 10826563 bus:OrdinaryShareClass1 2025-03-31 10826563 bus:OrdinaryShareClass2 2026-03-31 10826563 bus:OrdinaryShareClass2 2025-03-31 10826563 bus:AllOrdinaryShares 2026-03-31 10826563 bus:AllOrdinaryShares 2025-03-31 10826563 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10826563 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10826563 bus:FRS102 2025-04-01 2026-03-31 10826563 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 10826563 bus:Director1 2025-04-01 2026-03-31 10826563 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP