Christopher James Limited - Filleted accounts

Registered number

09221715

Christopher James Limited

Filleted Accounts

31 March 2026

Christopher James Limited
Registered number:		09221715
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		29,912			46,370

Current assets
Debtors	4	106,539			80,335
Cash at bank and in hand		62,338			32,387
		168,877			112,722

Creditors: amounts falling due within one year	5	(73,482)			(43,483)

Net current assets			95,395			69,239

Total assets less current liabilities			125,307			115,609

Creditors: amounts falling due after more than one year	6		(69,810)			(55,399)



Net assets			55,497			60,210

Capital and reserves
Called up share capital			10			10
Profit and loss account			55,487			60,200

Shareholder's funds			55,497			60,210

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.




Mr Christopher Foster
Director
Approved by the board on 22 July 2026

Christopher James Limited
Notes to the Accounts
for the year ended 31 March 2026


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 includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	Straight Line @15%
	Motor Vehicles	Straight Line @20%

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	1,673		83,200		84,873
	Additions	358		-		358
	At 31 March 2026	2,031		83,200		85,231

	Depreciation
	At 1 April 2025	625		37,878		38,503
	Charge for the year	176		16,640		16,816
	At 31 March 2026	801		54,518		55,319

	Net book value
	At 31 March 2026	1,230		28,682		29,912
	At 31 March 2025	1,048		45,322		46,370


4	Debtors			2026		2025
£					£

	Trade debtors			36,539		-
	Other debtors			70,000		80,335
				106,539		80,335


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			22,783		14,311
	Taxation and social security costs			46,204		27,022
	Other creditors			4,495		2,150
				73,482		43,483


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			9,448		18,290
	Obligations under finance lease and hire purchase contracts			4,062		14,576
	Other creditors			56,300		22,533
				69,810		55,399


7	Other information

	Christopher James Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Fold
	114 Station Road
	Sidcup
	Kent
	DA15 7AE