PJA MARKETING LTD

PJA MARKETING LTD Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of PJA MARKETING LTD for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PJA MARKETING LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of PJA MARKETING LTD, as a body, in accordance with the terms of our engagement letter dated 13 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of PJA MARKETING LTD and state those matters that we have agreed to state to the Board of Directors of PJA MARKETING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PJA MARKETING LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that PJA MARKETING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PJA MARKETING LTD. You consider that PJA MARKETING LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of PJA MARKETING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Holdsworth Accountants Ltd Omega Court 350 Cemetery Road Sheffield S11 8FT 13 August 2026 2

PJA MARKETING LTD
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of PJA MARKETING LTD for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PJA MARKETING LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PJA MARKETING LTD, as a body, in accordance with the terms of our engagement letter dated 13 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of PJA MARKETING LTD and state those matters that we have agreed to state to the Board of Directors of PJA MARKETING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PJA MARKETING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PJA MARKETING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PJA MARKETING LTD. You consider that PJA MARKETING LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PJA MARKETING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026.

....................................................

Holdsworth Accountants Ltd
Omega Court
350 Cemetery Road
Sheffield
S11 8FT
13 August 2026

PJA MARKETING LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	630,000	630,000
Tangible fixed assets	4	54,391	32,452
		684,391	662,452
Current assets
Stocks	5	15,000	15,000
Debtors	6	261,949	293,571
Cash at bank and in hand		522,376	494,532
		799,325	803,103
Creditors: amount falling due within one year	7	(85,641)	(117,832)
Net current assets		713,684	685,271

Total assets less current liabilities		1,398,075	1,347,723
Creditors: amount falling due after more than one year	8	(35,848)	(5,715)
Provisions for liabilities	9	804	1,957
Net assets		1,363,031	1,343,965

Capital and reserves
Called up share capital		109	109
Profit and loss account		1,362,922	1,343,856
Shareholders' funds		1,363,031	1,343,965

For the 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.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 13 August 2026 and were signed by:

-------------------------------
Lee Ritchie
Director

PJA MARKETING LTD
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

PJA MARKETING LTD is a private company, limited by shares, registered in England and Wales, registration number 09474241, registration address 284B HANDSWORTH ROAD, HANDSWORTH, SHEFFIELD, S13 9BX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Computer Equipment	20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 11 (2025 : 11).

Intangible fixed assets

Cost	Goodwill held at cost	Total
	£	£
At 01 April 2025	630,000	630,000
Additions	-	-
Disposals	-	-
At 31 March 2026	630,000	630,000
Net book values
At 31 March 2026	630,000	630,000
At 31 March 2025	630,000	630,000

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 April 2025	34,835	58,941	93,776
Additions	50,384	-	50,384
Disposals	(34,835)	-	(34,835)
At 31 March 2026	50,384	58,941	109,325
Depreciation
At 01 April 2025	17,217	44,107	61,324
Charge for year	9,429	3,477	12,906
On disposals	(19,296)	-	(19,296)
At 31 March 2026	7,350	47,584	54,934
Net book values
Closing balance as at 31 March 2026	43,034	11,357	54,391
Opening balance as at 01 April 2025	17,618	14,834	32,452

Stocks

	2026 £		2025 £
Work in Progress	15,000		15,000
	15,000		15,000

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	258,430	290,624
Prepayments & Accrued Income	3,519	2,947
	261,949	293,571

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	5,781	3,572
Bank Loans & Overdrafts	5,704	10,000
Corporation Tax	37,394	62,528
PAYE & Social Security	8,959	7,686
Accrued Expenses	1,899	1,901
Other Creditors	79	-
Obligations under HP/Financial Leases	6,173	19,382
Directors' Current Accounts	668	-
VAT	18,984	12,763
	85,641	117,832

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts	-	5,715
Obligations Under HP/Financial Leases	35,848	-
	35,848	5,715

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	(804)		(1,957)
	(804)		(1,957)


Registered Number: 09474241
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2026
for
PJA MARKETING LTD