PJ AND CJ LIMITED


Directors	Dr Claire Joanna Nixon
	Dr Peter John Nixon


Registered Address	Fulford Lodge Fulford Lodge
	1 Heslington Lane
	Fulford
	YO10 4HW


Registered Number	12274913 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		234,982		235,543
			234,982		235,543
Current assets
Debtors	4	19,284		24,862
Cash at bank and on hand		107,150		96,085
		126,434		120,947
Creditors amounts falling due within one year	5	(40,818)		(28,113)
Net current assets (liabilities)			85,616		92,834
Total assets less current liabilities			320,598		328,377
Provisions for liabilities	6		(487)		(611)
Net assets			320,111		327,766
Capital and reserves
Called up share capital			100		100
Profit and loss account			320,011		327,666
Shareholders' funds			320,111		327,766

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 August 2026, and are signed on its behalf by:

Dr Claire Joanna Nixon
Director

Dr Peter John Nixon
Director

Registered Company No. 12274913

PJ AND CJ LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis.

Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion. The company generates rental income from leasing its property to a long-term tenant.

	Revenue from sale of goods
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Office Equipment	20

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	232,739	4,437	429	237,605
At 31 March 26	232,739	4,437	429	237,605
Depreciation and impairment
At 01 April 25	-	1,774	288	2,062
Charge for year	-	533	28	561
At 31 March 26	-	2,307	316	2,623
Net book value
At 31 March 26	232,739	2,130	113	234,982
At 31 March 25	232,739	2,663	141	235,543

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	19,127	24,862
Other debtors	157	-
Total	19,284	24,862

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,667	6,417
Taxation and social security	16,948	17,375
Other creditors	20,353	2,787
Accrued liabilities and deferred income	1,850	1,534
Total	40,818	28,113

6.	Provisions for liabilities

	2026	2025
	£	£
Other provisions	487	611
Total	487	611

7.	Related party transactions
	During the year the Directors loaned the company £20,353 (2025: £2,787). This loan is repayable upon demand. Interest was charged on the loan balance at the UK market rate on a monthly basis. The balance of this loan is included in other creditors.