L&J Consulting Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11745910

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,093		2,514

			3,093		2,514
CURRENT ASSETS
Debtors	5	35,984		-
Cash at bank and in hand		73,802		64,206

		109,786		64,206
Creditors: Amounts Falling Due Within One Year	6	(38,796 )		(31,163 )

NET CURRENT ASSETS (LIABILITIES)			70,990		33,043

TOTAL ASSETS LESS CURRENT LIABILITIES			74,083		35,557

NET ASSETS			74,083		35,557

CAPITAL AND RESERVES
Called up share capital	7		20		20
Profit and Loss Account			74,063		35,537

SHAREHOLDERS' FUNDS			74,083		35,557

Page 1

Page 2

L&J Consulting Services Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L Girgenti

Director

27/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

L&J Consulting Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11745910 . The registered office is Suite Lu.231, The Light Bulb, 1 Filament Walk, Wandsworth, London, SW18 4GQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	1,904	8,041	9,945
Additions	-	3,066	3,066

As at 31 January 2026	1,904	11,107	13,011

Depreciation
As at 1 February 2025	1,568	5,863	7,431
Provided during the period	280	2,207	2,487

As at 31 January 2026	1,848	8,070	9,918

...CONTINUED

Page 3

Page 4

L&J Consulting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	56	3,037	3,093

As at 1 February 2025	336	2,178	2,514

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	35,984	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	25,563	26,898
Taxation and social security	13,233	4,265

	38,796	31,163

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	20	20

Page 4