Cj Audiology Limited

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

Registered number: 09558530

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		50,724		63,570

			50,724		63,570
CURRENT ASSETS
Debtors		575		913
Cash at bank and in hand		4,134		16,639

		4,709		17,552
Creditors: Amounts Falling Due Within One Year		(25,119 )		(33,853 )

NET CURRENT ASSETS (LIABILITIES)			(20,410 )		(16,301 )

TOTAL ASSETS LESS CURRENT LIABILITIES			30,314		47,269

Creditors: Amounts Falling Due After More Than One Year			(29,910 )		(40,259 )

NET ASSETS			404		7,010

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			402		7,008

SHAREHOLDERS' FUNDS			404		7,010

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Cj Audiology Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Christopher Edwards

Director

28/08/2026

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

1. General Information

Cj Audiology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09558530 . The registered office is 10 Claremont Avenue Rumney, Cardiff, CF3 4LR.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Cj Audiology Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2025	20,989	58,003	8,474	87,466

As at 30 April 2026	20,989	58,003	8,474	87,466

Depreciation
As at 1 May 2025	16,118	1,933	5,845	23,896
Provided during the period	974	11,214	658	12,846

As at 30 April 2026	17,092	13,147	6,503	36,742

Net Book Value
As at 30 April 2026	3,897	44,856	1,971	50,724

As at 1 May 2025	4,871	56,070	2,629	63,570

5. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,206	7,206
Later than one year and not later than five years	26,157	32,849

	33,363	40,055

	33,363	40,055

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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