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2024-10-31 08264502 dpl:GroupUndertakings 2023-11-01 2024-10-31 08264502 dpl:ParticipatingInterests 2023-11-01 2024-10-31 08264502 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 08264502 core:ListedExchangeTraded 2023-11-01 2024-10-31 08264502 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 08264502 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 08264502 core:NetGoodwill 2025-10-31 08264502 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 08264502 core:LandBuildings 2025-10-31 08264502 core:PlantMachinery 2025-10-31 08264502 core:Vehicles 2025-10-31 08264502 core:FurnitureFittings 2025-10-31 08264502 core:OfficeEquipment 2025-10-31 08264502 core:AfterOneYear 2025-10-31 08264502 core:WithinOneYear 2025-10-31 08264502 core:ListedExchangeTraded 2025-10-31 08264502 core:UnlistedNon-exchangeTraded 2025-10-31 08264502 core:ShareCapital 2025-10-31 08264502 core:SharePremium 2025-10-31 08264502 core:RevaluationReserve 2025-10-31 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A & J CONCEPT LTD

Registered Number
08264502
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

A & J CONCEPT LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | LETELLIER, Arlette
| LETELLIER, Julien

Registered Address | Flat 4 69 The Drive
| Hove
| BN3 3PG

Registered Number | 08264502 (England and Wales)

A & J CONCEPT LTD
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,942 |  |  |  | 2,938
|  |  |  | 2,942 |  |  |  | 2,938
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 20,550 |  |  |  | 19,500 |  |
Debtors |  | 6,658 |  |  |  | 2,044 |  |
Cash at bank and on hand |  | 24,009 |  |  |  | 42,976 |  |
|  | 51,217 |  |  |  | 64,520 |  |
Creditors amounts falling due within one year | 5 | (70,697) |  |  |  | (84,274) |  |
Net current assets (liabilities) |  |  |  | (19,480) |  |  |  | (19,754)
Total assets less current liabilities |  |  |  | (16,538) |  |  |  | (16,816)
Net assets |  |  |  | (16,538) |  |  |  | (16,816)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (16,638) |  |  |  | (16,916)
Shareholders' funds |  |  |  | (16,538) |  |  |  | (16,816)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2026, and are signed on its behalf by:
LETELLIER, Arlette Director
LETELLIER, Julien Director Registered Company No. 08264502

A & J CONCEPT LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Going concern
--- | ---
| These financial statements have been prepared on the basis that the company will continue to be a going concern. At the year end the current liabilities exceeded current assets by £19,480. The validity of this basis depends upon the continued support of the company's directors. The directors confirm that they will give their required support.

| Turnover policy
--- | ---
| 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 sale of goods and from the rendering of services.

| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 449 |  | 7,570 |  | 8,019
| Additions | - |  | 953 |  | 953
| At 31 October 25 | 449 |  | 8,523 |  | 8,972
| Depreciation and impairment
| At 01 November 24 | 75 |  | 5,006 |  | 5,081
| Charge for year | 93 |  | 856 |  | 949
| At 31 October 25 | 168 |  | 5,862 |  | 6,030
| Net book value
| At 31 October 25 | 281 |  | 2,661 |  | 2,942
| At 31 October 24 | 374 |  | 2,564 |  | 2,938

4. | Stocks
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 20,550 |  | 19,500
| Total | 20,550 |  | 19,500

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,135 |  | 3,690
| Taxation and social security | 1,267 |  | 1,198
| Other creditors | 65,295 |  | 79,386
| Total | 70,697 |  | 84,274

6. | Related party transactions
--- | ---
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.