REGISTERED NUMBER: 11180505 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

AJMS CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A N Byrne

J F Jeffers

M J O'Halloran

S A Ward

REGISTERED OFFICE:

Suite 48-49

6th Floor

Amp House Dingwall Road

Croydon

CR0 2LX

REGISTERED NUMBER:

11180505 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Tangible assets

4

15,301

14,119

CURRENT ASSETS

Debtors

5

804,283

843,500

Cash at bank

407,055

412,394

1,211,338

1,255,894

CREDITORS

Amounts falling due within one year

6

221,595

205,609

NET CURRENT ASSETS

989,743

1,050,285

TOTAL ASSETS LESS CURRENT LIABILITIES

1,005,044

1,064,404

PROVISIONS FOR LIABILITIES

7

3,825

3,181

NET ASSETS

1,001,219

1,061,223

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

1,000,219

1,060,223

SHAREHOLDERS' FUNDS

1,001,219

1,061,223

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 7 May 2026 and were signed on its behalf by:

A N Byrne - Director

1.	STATUTORY INFORMATION

AJMS 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.

Significant judgements and estimates

In applying the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities. Estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The main judgement concerns the likely future demand for the company's products and how that impacts on the carrying value of stock. The director has based his judgement on his considerable experience and understanding of the product and its marketplace.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

The company enters into basic financial instrument transactions resulting in the recognition of financial assets and liabilities such as trade debtors and trade creditors, loans from banks and loans to and from related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured at the undiscounted constitutes a financing transaction, such as the payment of a trade debt beyond normal business terms or financed at a non-market rate of interest, the financial asset or liability is measured at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 25 (2025 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

6,377

58,215

64,592

Additions

2,179

7,491

9,670

At 31 January 2026

8,556

65,706

74,262

DEPRECIATION

At 1 February 2025

4,128

46,345

50,473

Charge for year

1,159

7,329

8,488

At 31 January 2026

5,287

53,674

58,961

NET BOOK VALUE

At 31 January 2026

3,269

12,032

15,301

At 31 January 2025

2,249

11,870

14,119

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

35,622

53,506

Amounts owed by group undertakings

558,208

632,942

Sundry debtors and prepayments

210,453

157,052

804,283

843,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

34,050

36,987

Tax

33,079

-

Social security and other taxes

93,054

89,677

Accrued expenses

61,412

78,945

221,595

205,609

7.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

3,825

3,181

Deferred

tax

£

Balance at 1 February 2025

3,181

Charge to income statement

during year

644

Balance at 31 January 2026

3,825

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

996

Ordinary A

1

996

996

4

Ordinary B,C,D and E

1

4

4

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 February 2025

1,060,223

Profit for the year

262,996

Dividends

(323,000

)

At 31 January 2026

1,000,219

10.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of AJMS Group Limited.

During the year, total dividends of £323,000 (2025: £375,000) were paid to AJMS Group Limited. At the year end, AJMS Group owed the company £558,208 (2025: £631,416).

AJMS Ireland is also a wholly owned subsidiary of AJMS Group Limited.

At the year end, AJMS Ireland Limited owed the company £ Nil (2025: £1,526).

11.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of its parent company AJMS Group Limited.