AJC Land Consultancy Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

AJC Land Consultancy Ltd

Balance Sheet

31 December 2025

	Note	2025 £	2024 £
Current assets
Stocks	4	79,026	73,776
Debtors	5	4	191
Cash at bank and in hand		41	6,896
		79,071	80,863
Creditors: Amounts falling due within one year	6	(81,954)	(82,860)
Net liabilities		(2,883)	(1,997)
Capital and reserves
Called up share capital		3	3
Profit and loss account		(2,886)	(2,000)
Shareholders' deficit		(2,883)	(1,997)

For the financial year ending 31 December 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 1 August 2026 and signed on its behalf by:
 

......................................... S T Janes Director

Company Registration Number: 14515109

AJC Land Consultancy Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Joshuas Vista
Sandbanks Road
Poole
Dorset
BH14 8HA

These financial statements were authorised for issue by the Board on 1 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements have been prepared in pound sterling (£) and rounded to the nearest whole pound.

Going concern

The balance sheet shows an excess of liabilities over assets, however, the financial statements have been prepared on a going concern basis due to the continued support of the directors.

Work in progress

Work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of work in progress comprises direct land acquisition and planning costs and, where applicable, direct labour costs and those overheads that have been incurred. At each reporting date, work in progress is assessed for impairment. If work in progress is impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

AJC Land Consultancy Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Other loans; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.


 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4

Stocks

	2025 £	2024 £
Work in progress	79,026	73,776

AJC Land Consultancy Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

5

Debtors

	2025 £	2024 £
Other debtors	4	191
	4	191

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	81,204	81,000
Trade creditors		-	1,110
Accruals and deferred income		750	750
		81,954	82,860

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	81,204	81,000