BAJR LTD


Directors	CONNOLLY, David Ian
	KDOLSKA, Hana


Registered Address	26 Thornfield Avenue
	Selkirk
	TD7 4DT


Registered Number	SC654150 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		1,268		1,690
			1,268		1,690
Current assets
Debtors	5	12,292		8,970
Cash at bank and on hand		13,567		13,682
		25,859		22,652
Creditors amounts falling due within one year	6	(21,973)		(15,969)
Net current assets (liabilities)			3,886		6,683
Total assets less current liabilities			5,154		8,373
Net assets			5,154		8,373
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,054		8,273
Shareholders' funds			5,154		8,373

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2026, and are signed on its behalf by:

CONNOLLY, David Ian
Director
Registered Company No. SC654150

BAJR LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. 20% straight line depreciation.

	Tangible fixed assets and depreciation
	Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		2

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 25	15,000
	At 31 March 26	15,000
	Amortisation and impairment
	At 01 April 25	15,000
	At 31 March 26	15,000
	Net book value
	At 31 March 26	-
	At 31 March 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	4,342
	At 31 March 26	4,342
	Depreciation and impairment
	At 01 April 25	2,652
	Charge for year	422
	At 31 March 26	3,074
	Net book value
	At 31 March 26	1,268
	At 31 March 25	1,690

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	12,016	7,970
Prepayments and accrued income	276	1,000
Total	12,292	8,970

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	20,023	14,019
Accrued liabilities and deferred income	1,950	1,950
Total	21,973	15,969