Company No: 03900181 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr S Chatterjee

SECRETARY

Mrs A Chatterjee

REGISTERED OFFICE	29 Narrow Street
	London
	E14 8DP
	United Kingdom

COMPANY NUMBER

03900181 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	3,230		0
Tangible assets	4	441,482		451,240
Investments	5	303,137		0
		747,849		451,240
Current assets
Debtors	6	23,768		18,667
Cash at bank and in hand		937,335		1,153,621
		961,103		1,172,288
Creditors: amounts falling due within one year	7	( 324,372)		( 268,911)
Net current assets		636,731		903,377
Total assets less current liabilities		1,384,580		1,354,617
Net assets		1,384,580		1,354,617
Capital and reserves
Called-up share capital		330,100		330,100
Profit and loss account		1,054,480		1,024,517
Total shareholders' funds		1,384,580		1,354,617

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of FJFS Limited (registered number: 03900181) were approved and authorised for issue by the Director on 30 September 2026. They were signed on its behalf by:

Mr S Chatterjee Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

FJFS Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 29 Narrow Street, London, E14 8DP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Short term benefits
Commissions are recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	100 years straight line
Leasehold improvements	depreciated over the life of the lease
Fixtures and fittings	15 % reducing balance

Land is not depreciated.

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	12		14

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 May 2025	0		0
Additions	3,400		3,400
At 30 April 2026	3,400		3,400
Accumulated amortisation
At 01 May 2025	0		0
Charge for the financial year	170		170
At 30 April 2026	170		170
Net book value
At 30 April 2026	3,230		3,230
At 30 April 2025	0		0

4. Tangible assets

	Land and buildings		Leasehold improve- ments		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 May 2025	489,250		161,646		18,224		669,120
Additions	0		0		3,684		3,684
At 30 April 2026	489,250		161,646		21,908		672,804
Accumulated depreciation
At 01 May 2025	97,626		115,061		5,193		217,880
Charge for the financial year	4,893		6,461		2,088		13,442
At 30 April 2026	102,519		121,522		7,281		231,322
Net book value
At 30 April 2026	386,731		40,124		14,627		441,482
At 30 April 2025	391,624		46,585		13,031		451,240

5. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 May 2025	0		0
Additions	294,174		294,174
Movement in fair value	8,963		8,963
At 30 April 2026	303,137		303,137
Carrying value at 30 April 2026	303,137		303,137
Carrying value at 30 April 2025	0		0

6. Debtors

	2026		2025
	£		£
Trade debtors	8,687		7,876
Amounts owed by related parties	754		420
Other debtors	14,327		10,371
	23,768		18,667

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	18,651		18,721
Taxation and social security	141,976		90,996
Other creditors	163,745		159,194
	324,372		268,911

8. Financial commitments

Commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	33,238		57,806

Pensions

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

	2026		2025
	£		£
Unpaid contributions due to the fund (inc. in other creditors)	1,706		1,520