Company Registration No. 11838344 (England and Wales)
CLJ SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
CLJ SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CLJ SERVICES LIMITED
Company Registration No. 11838344
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
4
-
0
21,354
Cash at bank and in hand
15,075
32,528
15,075
53,882
Creditors: amounts falling due within one year
5
(12,130)
(34,027)
Net current assets
2,945
19,855
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
2,943
19,853
Total equity
2,945
19,855

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 11 August 2026 and are signed on its behalf by:
D Mugford
P J Mugford
Director
Director
CLJ SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

CLJ Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 59 West Lane, Hayling Island, PO11 0JJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CLJ SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Computer equipment
£
Cost
At 1 April 2025 and 31 March 2026
1,628
Depreciation and impairment
At 1 April 2025 and 31 March 2026
1,628
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
CLJ SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
20,124
Other debtors
-
0
1,230
-
0
21,354
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
0
279
Taxation and social security
11,078
27,436
Other creditors
1,052
6,312
12,130
34,027
6
Related party transactions

At the balance sheet date, included within creditors, the company owed the directors, £1,052 (2025 - £6,312). This loan is interest free and repayable on demand.

2026-03-31 2025-04-01 false false false 11 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity D Mugford P J Mugford 11838344 2025-04-01 2026-03-31 11838344 2026-03-31 11838344 2025-03-31 11838344 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 11838344 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11838344 core:CurrentFinancialInstruments 2026-03-31 11838344 core:CurrentFinancialInstruments 2025-03-31 11838344 core:ShareCapital 2026-03-31 11838344 core:ShareCapital 2025-03-31 11838344 core:RetainedEarningsAccumulatedLosses 2026-03-31 11838344 core:RetainedEarningsAccumulatedLosses 2025-03-31 11838344 bus:Director1 2025-04-01 2026-03-31 11838344 bus:Director2 2025-04-01 2026-03-31 11838344 core:ComputerEquipment 2025-04-01 2026-03-31 11838344 2024-04-01 2025-03-31 11838344 core:OtherPropertyPlantEquipment 2025-03-31 11838344 core:OtherPropertyPlantEquipment 2026-03-31 11838344 core:OtherPropertyPlantEquipment 2025-03-31 11838344 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11838344 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11838344 bus:FRS102 2025-04-01 2026-03-31 11838344 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 11838344 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP