Registration number: 07159195

A J F Seymours Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

A J F Seymours Limited

Company Information

Directors

G B Ferrucci M Liney F Orlando S Stone A D White

Registered office

Maria House 35 Millers Road Brighton BN1 5NP

Accountants

Chisnall Comer Ismail & Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

A J F Seymours Limited

(Registration number: 07159195)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	95,509	95,449
Current assets
Debtors	5	36,286	74,628
Cash at bank and in hand		455,165	505,273
		491,451	579,901
Creditors: Amounts falling due within one year	6	(245,798)	(259,745)
Net current assets		245,653	320,156
Total assets less current liabilities		341,162	415,605
Creditors: Amounts falling due after more than one year	6	-	(4,166)
Provisions for liabilities	7	(2,209)	(2,194)
Net assets		338,953	409,245
Capital and reserves
Called up share capital	10	100	100
Retained earnings		338,853	409,145
Shareholders' funds		338,953	409,245

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

A J F Seymours Limited

(Registration number: 07159195)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 9 September 2026 and signed on its behalf by:



 

.........................................

A D White

Director

A J F Seymours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Maria House
35 Millers Road
Brighton
BN1 5NP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of real estate agency services. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

A J F Seymours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	25% Reducing balance
Office Equipment	25% Reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2024 - 15).

A J F Seymours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	86,674	39,799	126,473
Additions	-	3,910	3,910
At 31 December 2025	86,674	43,709	130,383
Depreciation
At 1 January 2025	-	31,024	31,024
Charge for the year	-	3,850	3,850
At 31 December 2025	-	34,874	34,874
Carrying amount
At 31 December 2025	86,674	8,835	95,509
At 31 December 2024	86,674	8,775	95,449

Included within the net book value of land and buildings above is £86,674 (2024 - £86,674) in respect of long leasehold land and buildings.
 

A J F Seymours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	29,429	61,785
Prepayments	6,857	12,444
Other debtors	-	399
	36,286	74,628

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	4,166	10,000
Trade creditors		3,747	7,973
Amounts owed to group undertakings and undertakings in which the company has a participating interest		37,220	37,220
Taxation and social security		194,040	198,694
Accruals and deferred income		4,056	3,824
Other creditors		2,569	2,034
		245,798	259,745

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	-	4,166

7	Provisions for liabilities

Deferred tax provisions comprise of:

	2025 £	2024 £
Accelerated capital allowances	2,209	2,194