REGISTERED NUMBER: 10300224 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

F J CONSULTANTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J P Healy

F J Healy

REGISTERED OFFICE:

5 Royal Gardens

Harrogate

HG2 0NR

REGISTERED NUMBER:

10300224 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

-

33,802

CURRENT ASSETS

Debtors

5

24,097

18,787

Cash at bank

-

29,322

24,097

48,109

CREDITORS

Amounts falling due within one year

6

23,997

48,907

NET CURRENT ASSETS/(LIABILITIES)

100

(798

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

33,004

PROVISIONS FOR LIABILITIES

-

8,450

NET ASSETS

100

24,554

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

-

24,454

SHAREHOLDERS' FUNDS

100

24,554

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

F J Healy - Director

1.	STATUTORY INFORMATION

F J Consultants 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

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

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.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Office equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 August 2025

12,000

42,339

19,123

73,462

Additions

-

-

2,397

2,397

Disposals

(12,000

)

(42,339

)

(21,520

)

(75,859

)

At 31 July 2026

-

-

-

-

Depreciation

At 1 August 2025

11,541

14,114

14,005

39,660

Eliminated on disposal

(11,541

)

(14,114

)

(14,005

)

(39,660

)

At 31 July 2026

-

-

-

-

Net book value

At 31 July 2026

-

-

-

-

At 31 July 2025

459

28,225

5,118

33,802

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

Motor

vehicles

£

Cost

At 1 August 2025

39,167

Disposals

(39,167

)

At 31 July 2026

-

Depreciation

At 1 August 2025

13,056

Eliminated on disposal

(13,056

)

At 31 July 2026

-

Net book value

At 31 July 2026

-

At 31 July 2025

26,111

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

17,344

Other debtors

24,097

1,443

24,097

18,787

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

9,680

Trade creditors

698

881

Taxation and social security

21,581

36,628

Other creditors

1,718

1,718

23,997

48,907

7.	RELATED PARTY DISCLOSURES