Company Registration No. 11613041 (England and Wales)
PJTC LTD
Unaudited accounts
for the year ended 31 October 2025
PJTC LTD
Unaudited accounts
Contents
PJTC LTD
Company Information
for the year ended 31 October 2025
Company Number
11613041 (England and Wales)
Registered Office
71-75 Shelton Street
London
WC2H 9JQ
United Kingdom
Accountants
BNA Consulting Services Ltd
One Kingdom Street
Paddington Central
London
W2 6BD
PJTC LTD
Statement of financial position
as at 31 October 2025
Tangible assets
71,199
67,937
Cash at bank and in hand
393
932
Creditors: amounts falling due within one year
(129,139)
(102,503)
Net current liabilities
(20,084)
(27,722)
Total assets less current liabilities
51,115
40,215
Creditors: amounts falling due after more than one year
(67,745)
(76,790)
Net liabilities
(16,630)
(36,575)
Called up share capital
1
1
Profit and loss account
(16,631)
(36,576)
Shareholders' funds
(16,630)
(36,575)
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 September 2026 and were signed on its behalf by
Pavel Skaun
Director
Company Registration No. 11613041
PJTC LTD
Notes to the Accounts
for the year ended 31 October 2025
PJTC LTD is a private company, limited by shares, registered in England and Wales, registration number 11613041. The registered office is 71-75 Shelton Street, London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
PJTC LTD
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 November 2024
50,298
35,200
85,498
Additions
2,466
16,426
18,892
At 31 October 2025
52,764
51,626
104,390
At 1 November 2024
9,054
8,507
17,561
Charge for the year
7,868
7,762
15,630
At 31 October 2025
16,922
16,269
33,191
At 31 October 2025
35,842
35,357
71,199
At 31 October 2024
41,244
26,693
67,937
Amounts falling due within one year
Accrued income and prepayments
2,813
6
Other debtors
94,664
62,164
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
44,421
49,869
Trade creditors
35,183
40,866
Taxes and social security
11,035
8,011
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).