REGISTERED NUMBER: 11722852 (England and Wales)

CJ EQUESTRIAN TRAINING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms C J Donovan

REGISTERED OFFICE:

Deepdene Ashford Road

Badlesmere Lees

Faversham

United Kingdom

ME13 0NZ

REGISTERED NUMBER:

11722852 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

76,189

84,508

CURRENT ASSETS

Debtors

5

83,518

15,266

Cash at bank and in hand

159,873

223,088

243,391

238,354

CREDITORS

Amounts falling due within one year

6

(36,461

)

(62,914

)

NET CURRENT ASSETS

206,930

175,440

TOTAL ASSETS LESS CURRENT LIABILITIES

283,119

259,948

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

283,118

259,947

283,119

259,948

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 31 July 2026 and were signed by:

Ms C J Donovan - Director

1.	STATUTORY INFORMATION

CJ Equestrian Training Ltd 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.

Turnover

Turnover is measured 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.

Horses & plant

-

20% on reducing balance

Fixture & Fittings

-

20% on reducing balance

Computer equipment

-

25% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Horses &

Fixture &

Computer

plant

Fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

87,243

19,344

560

107,147

Additions

20,833

9,121

1,083

31,037

Disposals

(35,015

)

-

-

(35,015

)

At 31 March 2026

73,061

28,465

1,643

103,169

DEPRECIATION

At 1 April 2025

18,210

3,869

560

22,639

Charge for year

6,504

4,919

271

11,694

Eliminated on disposal

(7,353

)

-

-

(7,353

)

At 31 March 2026

17,361

8,788

831

26,980

NET BOOK VALUE

At 31 March 2026

55,700

19,677

812

76,189

At 31 March 2025

69,033

15,475

-

84,508

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

28,152

6,240

Sundry debtors

55,366

9,026

83,518

15,266

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1,980

Corporation Tax

17,195

31,562

Social security and other taxes

237

168

VAT

16,973

15,725

Directors' current accounts

156

12,479

Accrued expenses

1,900

1,000

36,461

62,914