Company registration number: 11631285
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
LJT Services Ltd
Pages for filing with the Registrar
Company registration number: 11631285
LJT Services Ltd
Balance sheet
as at 31 October 2025
31 Oct 25 31 Oct 24
Note £ £ £ £
Fixed assets
Tangible assets 4 71,900 51,630
71,900 51,630
Current assets
Stocks 77,000 74,250
Debtors 5 456,149 468,790
Cash at bank and in hand 2,735 36,213
535,884 579,253
Creditors: amounts falling due within one year
6 (424,486) (478,070)
Net current assets 111,398 101,183
Total assets less current liabilities 183,298 152,813
Creditors: Amounts falling due after more than one year
7 (10,219) (18,992)
Provisions for liabilities (17,975) (12,908)
NET ASSETS 155,104 120,913
Capital and reserves
Called up share capital 2 2
Profit and loss account 155,102 120,911
TOTAL EQUITY 155,104 120,913
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 11631285
LJT Services Ltd
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 July 2026 and signed on its behalf by:
Mr J Thorpe, Director
29 July 2026
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LJT Services Ltd
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
LJT Services Ltd is a private company registered in England and Wales. Its registered number is 11631285. The company is limited by shares. Its registered office is 6 Mariette Way, Spalding, PE11 1DT.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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LJT Services Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 7 (2024 - 6).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 90,598
Additions 41,759
Disposals (10,500)
At 31 October 2025 121,857
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LJT Services Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
4 Tangible fixed assets - continued
Depreciation
At 1 November 2024 38,968
Charge for year 18,048
Eliminated on disposal (7,059)
At 31 October 2025 49,957
Net book value
At 31 October 2025 71,900
At 31 October 2024 51,630
5 Debtors
31 Oct 25 31 Oct 24
£ £
Trade debtors 427,621 468,090
Taxation 27,028 -
Other debtors 1,500 -
Prepayments and accrued income - 700
456,149 468,790
6 Creditors: amounts falling due within one year
31 Oct 25 31 Oct 24
£ £
Bank loans and overdrafts 2,662 10,648
Trade creditors 244,121 284,842
Contract liabilities 9,464 10,419
Other creditors 124,847 123,791
Taxation 33,817 26,042
VAT payable - 2,358
Social security and other tax 6,401 18,437
Accruals and deferred income 3,174 1,533
424,486 478,070
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LJT Services Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
7 Creditors: amounts falling due after more than one year
31 Oct 25 31 Oct 24
£ £
Other loans - 2,007
Contract liabilities 10,219 16,985
10,219 18,992
8 Related party transactions
At the year end, the company owed a related party £118,665 (2024: £120,075), no interest was charged on the amounts due.
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