Company Registration No. 12157706 (England and Wales)
Judge.me Ltd
Unaudited accounts
for the year ended 31 December 2025
Judge.me Ltd
Unaudited accounts
Contents
Judge.me Ltd
Statement of financial position
as at 31 December 2025
Intangible assets
22,725
21,775
Tangible assets
43,113
57,805
Cash at bank and in hand
1,981,102
1,239,349
Creditors: amounts falling due within one year
(205,411)
(127,162)
Net current assets
2,556,278
1,679,227
Net assets
2,654,909
1,791,600
Called up share capital
1
1
Profit and loss account
2,654,908
1,791,599
Shareholders' funds
2,654,909
1,791,600
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 July 2026 and were signed on its behalf by
CELIS, Peter-Jan
Director
Company Registration No. 12157706
Judge.me Ltd
Notes to the Accounts
for the year ended 31 December 2025
Judge.me Ltd is a private company, limited by shares, registered in England and Wales, registration number 12157706. The registered office is C/O Buckworths 2nd Floor, 1-3 Worship Street, London, EC2A 2AB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years Straight Line
Expenditure on research and development is written off in the year in which it is incurred.
Research and Development Tax Credit
Judge.me Limited received tax credits for qualifying research and development expenditure under the Research and Development tax relief scheme. These are presented as tax repayments in the Statement of Profit or Loss in line with disclosure requirements under FRS 102
Judge.me Ltd
Notes to the Accounts
for the year ended 31 December 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Other
At 31 December 2025
22,725
At 31 December 2025
22,725
At 31 December 2024
21,775
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
7,414
172,841
180,255
Additions
1,139
19,038
20,177
At 31 December 2025
8,553
191,879
200,432
At 1 January 2025
3,586
118,864
122,450
Charge for the year
1,703
33,166
34,869
At 31 December 2025
5,289
152,030
157,319
At 31 December 2025
3,264
39,849
43,113
At 31 December 2024
3,828
53,977
57,805
6
Investments
Subsidiary undertakings
Valuation at 1 January 2025
32,793
Valuation at 31 December 2025
32,793
Judge.me Ltd
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
Trade debtors
367,434
278,406
Accrued income and prepayments
166,825
119,206
Amounts falling due after more than one year
Other debtors
84,829
89,703
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
82,906
61,714
Taxes and social security
-
(39,819)
Other creditors
27,107
34,811
Loans from directors
61,330
47,500
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors' loan account
(47,500)
224,920
238,750
(61,330)
(47,500)
224,920
238,750
(61,330)
The director's loans are interest free and repayable on demand.
10
Transactions with related parties
During the year, Judge.me Ltd paid dividends of £213,750 to Mr Peter-Jan Celis, a director of the company, and £11,250 to Linh Dam, a shareholder of the company.
11
Average number of employees
During the year the average number of employees was 29 (2024: 23).