REGISTERED NUMBER: 10019212 (England and Wales)

FJA & Son Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

L J Ayres

S A Ayres

REGISTERED OFFICE:

8a Wingbury Courtyard

Business Village

Wingrave

Buckinghamshire

HP22 4LW

REGISTERED NUMBER:

10019212 (England and Wales)

ACCOUNTANTS:

Clarkson Cleaver & Bowes Ltd

8a Wingbury Courtyard

Business Village

Wingrave

Buckinghamshire

HP22 4LW

FIXED ASSETS

Tangible assets

4

48,656

44,573

Investment property

5

1,293,444

1,293,444

1,342,100

1,338,017

CURRENT ASSETS

Debtors

6

524

459

Cash at bank

15,572

24,968

16,096

25,427

CREDITORS

Amounts falling due within one year

7

40,669

32,491

NET CURRENT LIABILITIES

(24,573

)

(7,064

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,317,527

1,330,953

CREDITORS

Amounts falling due after more than one year

8

1,280,000

1,280,000

NET ASSETS

37,527

50,953

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

37,523

50,949

SHAREHOLDERS' FUNDS

37,527

50,953

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 14 September 2026 and were signed on its behalf by:

L J Ayres - Director

S A Ayres - Director

1.	STATUTORY INFORMATION

FJA & Son 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.

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.

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% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33.33% straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement.

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 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 and that are expected to apply to the reversal of the timing difference.

Current or deferred taxation liabilities are not discounted.

Other operating income

Income represents rents received from investment property owned by the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

891

59,995

4,951

65,837

Additions

-

64,204

330

64,534

Disposals

-

(59,995

)

-

(59,995

)

At 31 March 2026

891

64,204

5,281

70,376

DEPRECIATION

At 1 April 2025

515

15,931

4,818

21,264

Charge for year

94

16,051

242

16,387

Eliminated on disposal

-

(15,931

)

-

(15,931

)

At 31 March 2026

609

16,051

5,060

21,720

NET BOOK VALUE

At 31 March 2026

282

48,153

221

48,656

At 31 March 2025

376

44,064

133

44,573

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,293,444

NET BOOK VALUE

At 31 March 2026

1,293,444

At 31 March 2025

1,293,444

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

524

459

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

3,600

5,495

Other creditors

37,069

26,996

40,669

32,491

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

1,280,000

1,280,000

9.	RELATED PARTY DISCLOSURES

Included in other creditors due outside one year is an amount of £1,280,000 (2024: £1,280,000) loaned to the company by Mr L J and Mrs S A Ayres, directors of the company. The directors will not request repayment of all or part of the loan unless there are sufficient funds available to be able to do so without detriment to the company.