CJS PAYROLL LIMITED

Company Registration Number:
NI034911 (Northern Ireland)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

CJS PAYROLL LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Additional notes
Balance sheet notes

CJS PAYROLL LIMITED

Balance sheet

As at 31 December 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 23,454 32,307
Investments:   0 0
Total fixed assets: 23,454 32,307
Current assets
Stocks:   0 0
Debtors: 4 511,743 411,712
Cash at bank and in hand: 71,844 359,995
Investments:   0 0
Total current assets: 583,587 771,707
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 553,132 ) ( 553,132 )
Net current assets (liabilities): 30,455 218,575
Total assets less current liabilities: 53,909 250,882
Creditors: amounts falling due after more than one year: 6 ( 797,041 ) ( 968,966 )
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (743,132) (718,084)
Capital and reserves
Called up share capital: 2 2
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: (743,134 ) (718,086 )
Total Shareholders' funds: ( 743,132 ) (718,084)

The notes form part of these financial statements

CJS PAYROLL LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 2 March 2026
and signed on behalf of the board by:

Name: 1 Illahi
Status: Director

The notes form part of these financial statements

CJS PAYROLL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    N/A

CJS PAYROLL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 12 12

CJS PAYROLL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2025 51,280 227,932 0 0 0 279,212
Additions 0 0 0 0 0 0
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 December 2025 51,280 227,932 0 0 0 279,212
Depreciation
At 1 January 2025 27,480 219,425 0 0 0 246,905
Charge for year 5,128 3,725 0 0 0 8,853
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 31 December 2025 32,608 223,150 0 0 0 255,758
Net book value
At 31 December 2025 18,672 4,782 0 0 0 23,454
At 31 December 2024 23,800 8,507 0 0 0 32,307

CJS PAYROLL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
£ £
Trade debtors 511,743 411,712
Prepayments and accrued income 0 0
Other debtors 0 0
Total 511,743 411,712
Debtors due after more than one year: 0 0

CJS PAYROLL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 553,132 553,132
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 0 0
Total 553,132 553,132

CJS PAYROLL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 797,041 968,966
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 0 0
Total 797,041 968,966