SRJ Accounting Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03045878

SRJ Accounting Services Limited

Filleted Unaudited Financial Statements

30 April 2026

SRJ Accounting Services Limited

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6	2,322	3,096
Investments	7	11,820	7,080
		--------	--------
		14,142	10,176

Current assets

Stocks		20,710	19,464
Debtors	8	94,668	80,471
Investments	9	142,714	131,373
Cash at bank and in hand		113,177	81,784
		---------	---------
		371,269	313,092

Creditors: amounts falling due within one year	10	98,000		83,404
		---------		---------
Net current assets			273,269	229,688
			---------	---------
Total assets less current liabilities			287,411	239,864
			---------	---------
Net assets			287,411	239,864
			---------	---------

SRJ Accounting Services Limited

Statement of Financial Position (continued)

30 April 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	5,030	5,030
Profit and loss account	282,381	234,834
	---------	---------
Shareholders funds	287,411	239,864
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 July 2026 , and are signed on behalf of the board by:

D A Jacobs

Director

Company registration number: 03045878

SRJ Accounting Services Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Limelight, 1st Floor, Studio 3, Elstree Way, Borehamwood, WD6 1JH, Herts.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Over 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2025: 9 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 May 2025 and 30 April 2026	208,967
	---------
Amortisation
At 1 May 2025 and 30 April 2026	208,967
	---------
Carrying amount
At 30 April 2026	–
	---------
At 30 April 2025	–
	---------

6. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 May 2025 and 30 April 2026	50,171	50,171
	--------	--------
Depreciation
At 1 May 2025	47,075	47,075
Charge for the year	774	774
	--------	--------
At 30 April 2026	47,849	47,849
	--------	--------
Carrying amount
At 30 April 2026	2,322	2,322
	--------	--------
At 30 April 2025	3,096	3,096
	--------	--------

7. Investments

	Other investments other than loans
	£
Cost
At 1 May 2025	7,080
Additions	4,740
	--------
At 30 April 2026	11,820
	--------
Impairment
At 1 May 2025 and 30 April 2026	–
	--------

Carrying amount
At 30 April 2026	11,820
	--------
At 30 April 2025	7,080
	--------

8. Debtors

	2026	2025
	£	£
Trade debtors	83,834	67,422
Other debtors	10,834	13,049
	--------	--------
	94,668	80,471
	--------	--------

9. Investments

	2026	2025
	£	£
Other investments	142,714	131,373
	---------	---------

10. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	11,236	–
Trade creditors	2,879	2,492
Corporation tax	19,031	16,558
Social security and other taxes	26,946	18,888
Client money account	13,914	9,262
Other creditors	23,994	36,204
	--------	--------
	98,000	83,404
	--------	--------

11. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	Balance brought forward and outstanding
	2026	2025
	£	£
D A Jacobs	5,060	2,800
	-------	-------

12. Related party transactions

The company was under the control of Mr D A Jacobs throughout the current and previous year. Mr D A Jacobs is a director and the majority shareholder. There were no transactions with related parties that were undertaken such as required to be disclosed under Financial Reporting Standard FRS 102 (Section 1A).