PJD Tax Consultants Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04772706 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2026

FOR

PJD TAX CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Devonshire

M L Pizzey

W L Wilson

J McLaughlin

REGISTERED OFFICE:

Ground Floor

5-8 Hardwick Street

London

EC1R 4RG

REGISTERED NUMBER:

04772706 (England and Wales)

ACCOUNTANTS:

Avraam Associates Limited

Chartered Accountants

495 Green Lanes

London

N13 4BS

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

20,800

21,031

20,801

21,032

CURRENT ASSETS

Debtors

6

366,082

336,711

Cash at bank

742,742

297,185

1,108,824

633,896

CREDITORS

Amounts falling due within one year

7

415,025

268,930

NET CURRENT ASSETS

693,799

364,966

TOTAL ASSETS LESS CURRENT LIABILITIES

714,600

385,998

PROVISIONS FOR LIABILITIES

9

4,199

3,894

NET ASSETS

710,401

382,104

CAPITAL AND RESERVES

Called up share capital

10

1,002

Retained earnings

709,399

381,102

SHAREHOLDERS' FUNDS

710,401

382,104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th August 2026 and were signed on its behalf by:

M L Pizzey - Director

1.	STATUTORY INFORMATION

PJD Tax Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Foreign currencies

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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2025 - 41 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st June 2025

and 31st May 2026

24,000

AMORTISATION

At 1st June 2025

and 31st May 2026

23,999

NET BOOK VALUE

At 31st May 2026

1

At 31st May 2025

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st June 2025

17,596

88,209

105,805

Additions

-

9,079

At 31st May 2026

17,596

97,288

114,884

DEPRECIATION

At 1st June 2025

12,525

72,249

84,774

Charge for year

1,382

7,928

9,310

At 31st May 2026

13,907

80,177

94,084

NET BOOK VALUE

At 31st May 2026

3,689

17,111

20,800

At 31st May 2025

5,071

15,960

21,031

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

282,456

259,509

Other debtors

83,626

77,202

366,082

336,711

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

19,178

-

Taxation and social security

374,148

249,048

Other creditors

21,699

19,882

415,025

268,930

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

170,000

Between one and five years

226,667

396,667

566,667

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

4,199

3,894

Deferred

tax

£

Balance at 1st June 2025

3,894

Charge to Income Statement during year

305

Balance at 31st May 2026

4,199

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

1,000

Ordinary 'A'

£1

1,000

2

Ordinary 'B'

£1

2

1,002