DJJH Consulting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08277815

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		341		455

			341		455
CURRENT ASSETS
Stocks	6	-		1,600
Debtors	7	345,711		252,301
Cash at bank and in hand		40,981		80,161

		386,692		334,062
Creditors: Amounts Falling Due Within One Year	8	(267,870 )		(210,723 )

NET CURRENT ASSETS (LIABILITIES)			118,822		123,339

TOTAL ASSETS LESS CURRENT LIABILITIES			119,163		123,794

Creditors: Amounts Falling Due After More Than One Year	9		(100,000 )		(50,907 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(85 )		(114 )

NET ASSETS			19,078		72,773

CAPITAL AND RESERVES
Called up share capital	10		4,000		4,000
Profit and Loss Account			15,078		68,773

SHAREHOLDERS' FUNDS			19,078		72,773

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DJJH Consulting Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Andrew Jefferis

Director

30/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

DJJH Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08277815 . The registered office is Stables 4, Howbery Park, Wallingford, Oxfordshire, OX10 8BA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to the profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

2.5. Leasing and Hire Purchase Contracts

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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DJJH Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. 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.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.10. 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.

2.11. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	8,000

As at 31 October 2025	8,000

Amortisation
As at 1 November 2024	8,000

As at 31 October 2025	8,000

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

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DJJH Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	4,050

As at 31 October 2025	4,050

Depreciation
As at 1 November 2024	3,595
Provided during the period	114

As at 31 October 2025	3,709

Net Book Value
As at 31 October 2025	341

As at 1 November 2024	455

6. Stocks

	2025	2024
	£	£
Work in progress	-	1,600

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	165,145	51,085
Other debtors	180,566	201,216

	345,711	252,301

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	30,558	19,952
Bank loans and overdrafts	111,803	10,311
Other creditors	70,873	124,726
Taxation and social security	54,636	55,734

	267,870	210,723

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	100,000	50,907

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DJJH Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4,000	4,000

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Later than one year and not later than five years	13,729	-
Later than five years	7,793	-

	21,522	-

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