REGISTERED NUMBER: 07195553 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

SJS Consulting (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs D Barnes

S D Barnes

REGISTERED OFFICE:

14A Forest Gate

Pewsham

Chippenham

Wiltshire

SN15 3RS

REGISTERED NUMBER:

07195553 (England and Wales)

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

425

217

425

217

CURRENT ASSETS

Debtors

7

514,887

245,483

Prepayments and accrued income

15,104

8,098

Cash at bank

731,895

707,274

1,261,886

960,855

CREDITORS

Amounts falling due within one year

8

348,376

211,502

NET CURRENT ASSETS

913,510

749,353

TOTAL ASSETS LESS CURRENT LIABILITIES

913,935

749,570

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

913,835

749,470

SHAREHOLDERS' FUNDS

913,935

749,570

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 27 March 2026 and were signed on its behalf by:

S D Barnes - Director

1.	STATUTORY INFORMATION

SJS Consulting (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared under the historical cost convention.

Turnover

Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customer in advance of services provided the amounts are recorded as deferred income and included as part of creditors due within one year.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33% on straight line basis

Fixtures and fittings

-

33% on straight line basis

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.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

249,000

AMORTISATION

At 1 January 2025

and 31 December 2025

249,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

20,445

3,909

24,354

Additions

546

-

546

At 31 December 2025

20,991

3,909

24,900

DEPRECIATION

At 1 January 2025

20,228

3,909

24,137

Charge for year

338

-

338

At 31 December 2025

20,566

3,909

24,475

NET BOOK VALUE

At 31 December 2025

425

-

425

At 31 December 2024

217

-

217

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

507,137

245,483

Other debtors

7,750

-

514,887

245,483

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

88,483

59,208

Tax

97,512

37,754

Social security and other taxes

8,105

8,184

VAT

58,471

44,995

Directors' current accounts

11

11

Accruals and deferred income

95,794

61,350

348,376

211,502

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

9,890

4,945

Between one and five years

4,945

-

14,835

4,945