REGISTERED NUMBER: 08952798 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

FCJ Precision Grinding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Johnson

Mrs R Salter

REGISTERED OFFICE:

2nd Floor

Kings House

202 Lower High Street

Watford

Hertfordshire

WD17 2EH

REGISTERED NUMBER:

08952798 (England and Wales)

FIXED ASSETS

Intangible assets

4

13,200

14,850

Tangible assets

5

36,721

47,947

49,921

62,797

CURRENT ASSETS

Debtors

6

62,269

51,862

Cash at bank and in hand

71,014

84,911

133,283

136,773

CREDITORS

Amounts falling due within one year

7

74,568

83,606

NET CURRENT ASSETS

58,715

53,167

TOTAL ASSETS LESS CURRENT LIABILITIES

108,636

115,964

CREDITORS

Amounts falling due after more than one year

8

5,124

10,714

NET ASSETS

103,512

105,250

CAPITAL AND RESERVES

Called up share capital

9

300

300

Retained earnings

103,212

104,950

SHAREHOLDERS' FUNDS

103,512

105,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

T Johnson - Director

Mrs R Salter - Director

1.	STATUTORY INFORMATION

FCJ Precision Grinding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

33,000

AMORTISATION

At 1 April 2025

18,150

Amortisation for year

1,650

At 31 March 2026

19,800

NET BOOK VALUE

At 31 March 2026

13,200

At 31 March 2025

14,850

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

108,574

173

3,875

112,622

Additions

-

-

1,014

1,014

At 31 March 2026

108,574

173

4,889

113,636

DEPRECIATION

At 1 April 2025

61,519

166

2,990

64,675

Charge for year

11,764

1

475

12,240

At 31 March 2026

73,283

167

3,465

76,915

NET BOOK VALUE

At 31 March 2026

35,291

6

1,424

36,721

At 31 March 2025

47,055

7

885

47,947

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 April 2025

and 31 March 2026

27,950

DEPRECIATION

At 1 April 2025

12,228

Charge for year

3,931

At 31 March 2026

16,159

NET BOOK VALUE

At 31 March 2026

11,791

At 31 March 2025

15,722

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

62,269

51,862

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

3,290

13,320

Hire purchase contracts

5,590

5,590

Trade creditors

3,972

5,599

Taxation and social security

46,820

50,127

Other creditors

14,896

8,970

74,568

83,606

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

5,124

10,714

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

300

Ordinary

£1

300

300

10.	RELATED PARTY DISCLOSURES

The controlling party is Mr T. Johnson and Mrs R. Salter..