REGISTERED NUMBER: 02836565 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Judgeday Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Taraskevics

Mrs C S Taraskevics

Miss R Parsons

C D Hayter

SECRETARY:

Mrs C S Taraskevics

REGISTERED OFFICE:

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

REGISTERED NUMBER:

02836565 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

5,914

4,398

Investments

5

100

100

6,014

4,498

CURRENT ASSETS

Debtors

6

172,890

17,766

Cash at bank and in hand

144,657

341,051

317,547

358,817

CREDITORS

Amounts falling due within one year

7

235,446

207,667

NET CURRENT ASSETS

82,101

151,150

TOTAL ASSETS LESS CURRENT LIABILITIES

88,115

155,648

CREDITORS

Amounts falling due after more than one year

8

-

(4,770

)

PROVISIONS FOR LIABILITIES

(1,479

)

(1,100

)

NET ASSETS

86,636

149,778

CAPITAL AND RESERVES

Called up share capital

108

108

Retained earnings

86,528

149,670

SHAREHOLDERS' FUNDS

86,636

149,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 24 September 2026 and were signed on its behalf by:

D J Taraskevics - Director

Miss R Parsons - Director

C D Hayter - Director

1.	STATUTORY INFORMATION

Judgeday Ltd 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost, 25% on reducing balance and 20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

149,431

Additions

3,497

At 31 December 2025

152,928

DEPRECIATION

At 1 January 2025

145,033

Charge for year

1,981

At 31 December 2025

147,014

NET BOOK VALUE

At 31 December 2025

5,914

At 31 December 2024

4,398

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

78,200

DEPRECIATION

At 1 January 2025

and 31 December 2025

78,200

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

135,899

14,377

Other debtors

36,991

3,389

172,890

17,766

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

16,340

12,338

Other creditors

219,106

195,329

235,446

207,667

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

-

4,770