CJP GROUP OPERATIONS LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 15473304

CJP GROUP OPERATIONS LIMITED

Unaudited Financial Statements

31 December 2025

CJP GROUP OPERATIONS LIMITED

Financial Statements

Period from 1 April 2025 to 31 December 2025

Contents	Page

Directors' report	1

Report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of comprehensive income	3

Statement of financial position	4

Notes to the financial statements	6

CJP GROUP OPERATIONS LIMITED

Directors' Report

Period from 1 April 2025 to 31 December 2025

The directors present their report and the unaudited financial statements of the company for the period ended 31 December 2025 .

Principal activities

The principal activity of the company during the year was that of operating quick service restaurants.

Directors

The directors who served the company during the period were as follows:

Mr C Pandya
Mrs S Pandya

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 14 September 2026 and signed on behalf of the board by:

Mr C Pandya

Director

Registered office:

The Accounting Centre

First Floor, 736 High Road

North Finchley

London

N12 9QD

CJP GROUP OPERATIONS LIMITED

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of CJP GROUP OPERATIONS LIMITED

Period from 1 April 2025 to 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CJP Group Operations Limited for the year ended 31 December 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of CJP Group Operations Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of CJP Group Operations Limited and state those matters that we have agreed to state to you, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CJP Group Operations Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that CJP Group Operations Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CJP Group Operations Limited. You consider that CJP Group Operations Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CJP Group Operations Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

THE ACCOUNTING CENTRE LTD

First Floor 736 High Road North Finchley London N12 9QD

14 September 2026

CJP GROUP OPERATIONS LIMITED

Statement of Comprehensive Income

Period from 1 April 2025 to 31 December 2025

	Period from
	1 Apr 25 to	Year to
	31 Dec 25	31 Mar 25
Note	£	£
Turnover	3,788,885	3,264,986

Cost of sales	1,235,501	1,141,486
	------------	------------
Gross profit	2,553,384	2,123,500

Distribution costs	146,842	108,687
Administrative expenses	2,239,130	1,884,783
	------------	------------
Operating profit	167,412	130,030

Other interest receivable and similar income		2,814	–
Interest payable and similar expenses		29,832	38,425
		------------	------------
Profit before taxation	6	140,394	91,605

Tax on profit	11,168	–
	---------	--------
Profit for the financial period and total comprehensive income	129,226	91,605
	---------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the period as set out above.

CJP GROUP OPERATIONS LIMITED

Statement of Financial Position

31 December 2025

	31 Dec 25	31 Mar 25
Note	£	£

Fixed assets

Intangible assets	8	772,567	803,394
Tangible assets	9	236,034	214,371
		------------	------------
		1,008,601	1,017,765

Current assets

Stocks		25,220	30,433
Debtors	10	17,924	5,607
Cash at bank and in hand		459,130	317,828
		---------	---------
		502,274	353,868

Creditors: amounts falling due within one year	11	617,651	514,175
		---------	---------
Net current liabilities		115,377	160,307
		------------	------------
Total assets less current liabilities		893,224	857,458

Creditors: amounts falling due after more than one year	12	713,900	783,229
		---------	---------
Net assets		179,324	74,229
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	179,224	74,129
	---------	--------
Shareholders funds	179,324	74,229
	---------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the period 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CJP GROUP OPERATIONS LIMITED

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 14 September 2026 , and are signed on behalf of the board by:

Mr C Pandya	Mrs S Pandya
Director	Director

Company registration number: 15473304

CJP GROUP OPERATIONS LIMITED

Notes to the Financial Statements

Period from 1 April 2025 to 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Accounting Centre, First Floor, 736 High Road, North Finchley, London, N12 9QD.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

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 amounts 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 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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	20 years
Franchise Fees	-	20 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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:

Long leasehold property	-	5 to 7 years
Plant and machinery	-	5 to 7 years
Equipment	-	3 to 5 years

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in 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. Amounts not paid are shown as a creditor on the balance sheet. The assets of the scheme are held separately from the company in independently administered funds.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 117 (2025: 116 ).

5. Directors' remuneration

The directors' aggregate remuneration in respect of qualifying services was:

	Period from
	1 Apr 25 to	Year to
	31 Dec 25	31 Mar 25
	£	£
Remuneration	10,352	11,954
	--------	--------

6. Profit before taxation

Profit before taxation is stated after charging:

	Period from
	1 Apr 25 to	Year to
	31 Dec 25	31 Mar 25
	£	£
Amortisation of intangible assets	30,827	27,405
Depreciation of tangible assets	25,791	21,860
	--------	--------

7. Dividends

	31 Dec 25	31 Mar 25
	£	£
Dividends paid during the period (excluding those for which a liability existed at the end of the prior period )	24,131	17,476
	--------	--------

8. Intangible assets

	Goodwill	Franchise Fees	Other Investments	Total
	£	£	£	£
Cost
At 1 April 2025 and 31 December 2025	809,920	19,629	1,250	830,799
	---------	--------	-------	---------
Amortisation
At 1 April 2025	26,747	658	–	27,405
Charge for the period	30,091	736	–	30,827
	---------	--------	-------	---------
At 31 December 2025	56,838	1,394	–	58,232
	---------	--------	-------	---------
Carrying amount
At 31 December 2025	753,082	18,235	1,250	772,567
	---------	--------	-------	---------
At 31 March 2025	783,173	18,971	1,250	803,394
	---------	--------	-------	---------

9. Tangible assets

	Long leasehold property	Plant and machinery	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	1	236,230	–	236,231
Additions	–	7,433	40,021	47,454
	----	---------	--------	---------
At 31 December 2025	1	243,663	40,021	283,685
	----	---------	--------	---------
Depreciation
At 1 April 2025	1	21,859	–	21,860
Charge for the period	–	25,406	385	25,791
	----	---------	--------	---------
At 31 December 2025	1	47,265	385	47,651
	----	---------	--------	---------
Carrying amount
At 31 December 2025	–	196,398	39,636	236,034
	----	---------	--------	---------
At 31 March 2025	–	214,371	–	214,371
	----	---------	--------	---------

10. Debtors

	31 Dec 25	31 Mar 25
	£	£
Other debtors	17,924	5,607
	--------	-------

11. Creditors: amounts falling due within one year

	31 Dec 25	31 Mar 25
	£	£
Bank loans and overdrafts	137,130	163,177
Trade creditors	162,749	93,444
Corporation tax	11,168	–
Social security and other taxes	187,684	153,645
Other creditors	118,920	103,909
	---------	---------
	617,651	514,175
	---------	---------

12. Creditors: amounts falling due after more than one year

	31 Dec 25	31 Mar 25
	£	£
Bank loans and overdrafts	514,000	583,329
Other creditors	199,900	199,900
	---------	---------
	713,900	783,229
	---------	---------

13. Directors' advances, credits and guarantees

The company owed £199,900 to its directors as at the end of the reporting period (March 2025: £199,900). It is included within note 'Creditors: amounts falling due after more than one year.

14. Controlling party

The company was under the control of its directors throughout the period.