SLJ Commercials Limited - Filleted accounts

Registered number

13155319

SLJ Commercials Limited

Unaudited Filleted Accounts

31 January 2026

SLJ Commercials Limited
Registered number:		13155319
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		245,935			164,195
			245,935			164,195

Current assets
Debtors	4	378,362			325,063
Cash at bank and in hand		45,121			16,377
		423,483			341,440

Creditors: amounts falling due within one year	5	(518,618)			(408,962)

Net current liabilities			(95,135)			(67,522)

Total assets less current liabilities			150,800			96,673

Creditors: amounts falling due after more than one year	6		(112,358)			(61,565)

Provisions for liabilities			(38,256)			-

Net assets			186			35,108

Capital and reserves
Called up share capital			1			1
Profit and loss account			185			35,107

Shareholders' funds			186			35,108

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. S. Jeffries
Director
Approved by the board on 11 May 2026

SLJ Commercials Limited
Notes to the Accounts
for the year ended 31 January 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			10% and 20% straight line
	Plant, machinery and tools			10% and 25% straight line
	Fixtures, fittings and computer equipment			25% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					10		8

3	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	85,888		195,064		280,952
	Additions	100,566		73,641		174,207
	Surplus on revaluation	-		-		-
	Disposals	-		(25,869)		(25,869)
	At 31 January 2026	186,454		242,836		429,290

	Depreciation
	At 1 February 2025	42,121		74,636		116,757
	Charge for the year	30,569		41,203		71,772
	Surplus on revaluation	-		-		-
	On disposals	-		(5,174)		(5,174)
	At 31 January 2026	72,690		110,665		183,355

	Net book value
	At 31 January 2026	113,764		132,171		245,935
	At 31 January 2025	43,767		120,428		164,195



4	Debtors					2026		2025
£							£

	Trade debtors					306,777		266,677
	Other debtors					71,585		58,386
						378,362		325,063

5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					12,833		16,357
	Obligations under finance lease and hire purchase contracts					54,237		31,091
	Trade creditors					378,112		289,069
	Taxation and social security costs					71,342		53,095
	Other creditors					2,094		19,350
						518,618		408,962

6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		11,613
	Obligations under finance lease and hire purchase contracts					112,358		49,952
						112,358		61,565


	Secured bank loans					166,595		81,043

	Secruity is given in form of the company interest In plant and machinery and motor vehicles owned by the company.

7	Other information

	SLJ Commercials Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 292 Dorset House
	Duke Street
	Chelmsford
	CM1 1TB