NJH Accounting Services Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—5

1. General Information

NJH Accounting Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09465324 . The registered office is Worschach, Hearts Delight Road, Tunstall, Sittingbourne, Kent, ME9 8JA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company’s accounting policies (see note 2.3).

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the assumption that the director will continue to support the company. At the year end, the director has agreed to support the company. The financial statements do not include any adjustments that would result from failure of the financial support of the director.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The director has not applied any significant judgements or estimates in the preparation of the financial statements.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Property, Plant & Equipment	3 years straight line
Computer Equipment	3 years straight line

The gain or loss 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 and loss.

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NJH Accounting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” and Section 12 “Other Financial Instruments Issues” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company’s statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to release the asset and settle the liability simultaneously.

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 simultaneously 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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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 financial transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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NJH Accounting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.9. 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.

2.10. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Property, Plant & Equipment	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	1,089	2,224	3,313
Additions	90	-	90

As at 31 March 2026	1,179	2,224	3,403

Depreciation
As at 1 April 2025	694	1,666	2,360
Provided during the period	315	558	873

As at 31 March 2026	1,009	2,224	3,233

Net Book Value
As at 31 March 2026	170	-	170

As at 1 April 2025	395	558	953

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,462	946
Other debtors	17,611	17,611

	19,073	18,557

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	464	-
Corporation tax	35	178
VAT	209	787
Other creditors	-	98
Accruals and deferred income	1,242	35
Director's loan account	28,492	24,403

	30,442	25,501

The Director’s Loan Account belongs to N Hampshire and is unsecured, non-interest bearing and payable on demand.

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NJH Accounting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

All shares in issue are held by the director.

Each share has full rights in the company with respect to voting, dividends and distributions.

8. Capital Commitments

	2026	2025
	£	£
At the end of the period	433	421

9. Pension Commitments

The company operates a defined contribution pension scheme for the director. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £Nil (2025: £98) were due to the fund. They are included in Other Creditors.

10. Ultimate Controlling Party

The company's ultimate controlling party is N Hampshire by virtue of his ownership of 100% of the issued share capital in the company.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		170		953

			170		953
CURRENT ASSETS
Debtors	5	19,073		18,557
Cash at bank and in hand		10,645		6,091

		29,718		24,648
Creditors: Amounts Falling Due Within One Year	6	(30,442 )		(25,501 )

NET CURRENT ASSETS (LIABILITIES)			(724 )		(853 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(554 )		100

NET (LIABILITIES)/ASSETS			(554 )		100

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(654 )		-

SHAREHOLDERS' FUNDS			(554)		100