REGISTERED NUMBER: 02938398 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th September 2025

for

C. J. Computing (Systems) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr I Duxbury

Mr M Wells

SECRETARY:

Mr I Duxbury

REGISTERED OFFICE:

57 Westbury Hill

Westbury on Trym

Bristol

City of Bristol

BS9 3AD

REGISTERED NUMBER:

02938398 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

74

101

CURRENT ASSETS

Stocks

2,100

2,692

Cash at bank and in hand

5,942

5,070

8,042

7,762

CREDITORS

Amounts falling due within one year

5

29,720

28,401

NET CURRENT LIABILITIES

(21,678

)

(20,639

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(21,604

)

(20,538

)

CREDITORS

Amounts falling due after more than one year

6

807

2,034

NET LIABILITIES

(22,411

)

(22,572

)

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

(23,411

)

(23,572

)

SHAREHOLDERS' FUNDS

(22,411

)

(22,572

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 25th June 2026 and were signed on its behalf by:

Mr M Wells - Director

1.	STATUTORY INFORMATION

C. J. Computing (Systems) 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.

The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company has previously incurred trading losses resulting in a deficit of reserves. In the directors' opinion, the company will, like this year, continue to trade profitably, and they have confirmed that they will continue their financial support until the deficit has been recovered. To this end, the going concern basis is considered to be appropriate for the preparation these accounts.

Turnover

Turnover represents revenue from the sale of computer equipment and the provision of repair services, recognised at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Going concern

The company is reliant on the support of its director and shareholders and having made appropriate enquiries, the director has considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the director has continued to adopt the going concern basis.

Functional and presentation currency

The financial statements are presented in £ sterling, which is the company's functional and presentation currency.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.Trade debtors, other debtors, cash and bank balances are initially measured at transaction price. They are subsequently measured at amortised cost, using the effective interest method, except where amounts fall due within one year, in which case they remain at the transaction price as discounting is not required for short term balances

Where payment terms extend beyond normal business terms, or the arrangement includes a financing element, the financial asset is measured at the present value of future cash flows, discounted at a market rate of interest.

Trade creditors, loans and accruals are initially recognised at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction, in which case liabilities are measured at the present value of future payments discounted at a market rate of interest.

Financial assets measured at cost or amortised cost are assessed for impairment at the reporting date. Any impairment loss is recognised in the profit and loss account. Reversals of impairment are recognised immediately when the estimated recoverable amount increases, provided the revised carrying value does not exceed the original carrying amount had no impairment occurred.

Financial assets and financial liabilities are only offset when the company has a legally enforceable right to set off the recognised amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st October 2024

588

Disposals

(107

)

At 30th September 2025

481

DEPRECIATION

At 1st October 2024

487

Charge for year

27

Eliminated on disposal

(107

)

At 30th September 2025

407

NET BOOK VALUE

At 30th September 2025

74

At 30th September 2024

101

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

1,200

1,200

Trade creditors

9,558

10,221

Social security and other taxes

272

-

VAT

2,198

1,389

Other creditors

897

1,024

Directors' current accounts

14,525

13,547

Accrued expenses

1,070

1,020

29,720

28,401

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

807

1,200

Bank loans - 2-5 years

-

834

807

2,034

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 1st October 2024

(23,572

)

Profit for the year

161

At 30th September 2025

(23,411

)

9.	CONTINGENT LIABILITIES

There were no contingent liabilities or capital commitments at the balance sheet date.

10.	RELATED PARTY DISCLOSURES

The company has a director's loan account with the directors, who are also a controlling party of the company. As at the period end date, the total of this loan was £14,525 (2024: 13,547). The balance is unsecured, interest free and repayable on demand. No guarantees have been given in respect of this balance.

The company is under the ultimate control of Ian Duxbury, by virtue of their shareholding and/or voting rights.

11.	CASH AND CASH EQUIVALENTS

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

12.	CRITICAL JUDGEMENTS & ESTIMATION UNCERTAINTY

In the application of the Company's accounting policies, which are described in note 1, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the financial period in which the estimate is revised if the revision affects only that financial period, or in the financial period of the revision and future financial periods if the revision affects both current and future financial periods.

13.	LEASE POLICY

The company had no operating lease commitments at the balance sheet date.

14.	EVENTS AFTER BALANCE SHEET

There have been no events after the balance sheet date affecting the Company since the financial period.