LJF Access Services Ltd - Filleted accounts

Registered number

SC747380

LJF Access Services Ltd

Filleted Accounts

31 October 2025

LJF Access Services Ltd
Registered number:		SC747380
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Cash at bank and in hand		400			400

Creditors: amounts falling due within one year	3	(383)			(337)

Net current assets			17			63

Net assets			17			63

Capital and reserves
Called up share capital			100			100
Profit and loss account			(83)			(37)

Shareholder's funds			17			63

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L Findlay
Director
Approved by the board on 10 July 2026

LJF Access Services Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover arises from the rendering of services and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Creditors: amounts falling due within one year	2025		2024
£			£

	Other creditors	383		337


4	Other information

	LJF Access Services Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	1 Victoria Road
	Kirkcaldy
	Fife
	KY1 1DT