Jefferson Sales Consultancy Ltd Accounts






Jefferson Sales Consultancy Ltd

	Company No. 05512820
		Information for Filing with The Registrar
		31 July 2026

The Directors present their report and the accounts for the year ended 31 July 2026.

Principal activities
The principal activity of the company during the year under review was sales consultancy.




Directors

The Directors who served at any time during the year were as follows:

M.W.J. Jefferson
N.R. Jefferson







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M.W.J. Jefferson
Director
31 July 2026

at	31 July 2026
Company No.		05512820	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	366	431


				366	431
Current assets



	Cash at bank and in hand			20,515	56,750
				20,515	56,750
Creditors: Amount falling due within one year			6	(7,470)	(20,595)
Net current assets				13,045	36,155
Total assets less current liabilities				13,411	36,586




Net assets				13,411	36,586

Capital and reserves
	Called up share capital		7	2	2



	Profit and loss account		8	13,409	36,584

Total equity				13,411	36,586



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 July 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 July 2026 and signed on its behalf by:
M.W.J. Jefferson
Director
31 July 2026

for the year ended 31 July 2026

General information

Jefferson Sales Consultancy Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05512820

Its registered office is:

2 Hoopers Mews

School Lane

Bushey

Herts

WD23 1LT

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

The company's performance obligations relate to the provision of sales consultancy and advisory services to clients. Revenue is recognised as the services are provided and the associated performance obligations are satisfied, in accordance with the terms of the relevant client agreements.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	6,423	12,335

		Total corporation tax	6,423	12,335





		Tax on profit on ordinary activities	6,423	12,335

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-1389	£	£
		Profit on ordinary activities before tax	31,248	53,546

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	7,812	13,387
		Expenses not deductible for tax purposes	16	19



		Marginal Relief	(1,405)	(1,071)
		Tax on profit on ordinary activities	6,423	12,335

5	Tangible fixed assets
			Plant and machinery	Total
			£	£
		Cost or revaluation
		At 1 August 2025	5,327	5,327




		At 31 July 2026	5,327	5,327
		Depreciation
		At 1 August 2025	4,896	4,896
		Charge for the year	65	65



		At 31 July 2026	4,961	4,961
		Net book values
		At 31 July 2026	366	366
		At 31 July 2025	431	431

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






		Taxes and social security	6,770	19,895


		Accruals and deferred income	700	700
			7,470	20,595

Share Capital

Ordinary share capital of £2 allocated, called up and fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	48,000	56,540

			48,000	56,540

		Dividends by type:

		Equity dividends	48,000	56,540
			48,000	56,540