UKBJJA

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

Registered number: 08887006

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2		2

			2		2
CURRENT ASSETS
Debtors	5	26,681		26,318
Cash at bank and in hand		59,388		46,119

		86,069		72,437
Creditors: Amounts Falling Due Within One Year	6	(28,937 )		(25,424 )

NET CURRENT ASSETS (LIABILITIES)			57,132		47,013

TOTAL ASSETS LESS CURRENT LIABILITIES			57,134		47,015

NET ASSETS			57,134		47,015

Income and Expenditure Account			57,134		47,015

MEMBERS' FUNDS			57,134		47,015

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 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 Income and Expenditure Account.

On behalf of the board

Sarah Gregory

Director

28/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

UKBJJA is a private company, limited by guarantee, incorporated in England & Wales, registered number 08887006 . The registered office is 89 Richford Street, London, W6 7HJ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

Membership income

Membership subscriptions are recognised on a straight line basis over the period of membership. Subscriptions received in advance that relate to future periods are deferred and included in deferred income.

Courses, events and seminars

Income from courses, events and seminars is recognised when the course, event or seminar takes place. Fees received in advance of the event date are deferred and included in deferred income.

Sponsorship income

Sponsorship income is recognised as the benefits are delivered to the sponsor, either over the sponsorship period or when the sponsored event takes place. Amounts received in advance are deferred and included in deferred income.

Grant income

Grants are recognised using the performance model. Grants with no specific future performance conditions are recognised when the proceeds are received or receivable. Grants with performance conditions are recognised when those conditions are met. Grants received before the conditions are met are recognised as a liability within deferred income.

2.4. 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

over 3 years

3. Average Number of Employees

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

Page 2

Page 3

UKBJJA

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 May 2025	1,398

As at 30 April 2026	1,398

Depreciation
As at 1 May 2025	1,396

As at 30 April 2026	1,396

Net Book Value
As at 30 April 2026	2

As at 1 May 2025	2

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,509	3,889
Other debtors	23,172	22,429

	26,681	26,318

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	27,912	24,515
Taxation and social security	545	313
Other creditors	480	596

	28,937	25,424

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 3