FJ ACCOUNTANTS LIMITED


Directors	JANSEN, Fiona
	JANSEN, Rudolf


Registered Address	26 Welbeck Road
	Bolsover
	Chesterfield
	S44 6DE


Registered Number	14670872 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		5,548		919
			5,548		919
Current assets
Debtors	4	1,556		1,618
Cash at bank and on hand		1,462		132
		3,018		1,750
Creditors amounts falling due within one year	5	(2,606)		(692)
Net current assets (liabilities)			412		1,058
Total assets less current liabilities			5,960		1,977
Net assets			5,960		1,977
Capital and reserves
Called up share capital			1		1
Profit and loss account			5,959		1,976
Shareholders' funds			5,960		1,977

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2026, and are signed on its behalf by:

JANSEN, Fiona
Director
Registered Company No. 14670872

FJ ACCOUNTANTS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	5
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	-	980	980
Additions	1,060	4,444	5,504
At 31 March 26	1,060	5,424	6,484
Depreciation and impairment
At 01 April 25	-	61	61
Charge for year	212	663	875
At 31 March 26	212	724	936
Net book value
At 31 March 26	848	4,700	5,548
At 31 March 25	-	919	919

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	480	1,250
Other debtors	1,076	368
Total	1,556	1,618

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	1,687	692
Other creditors	919	-
Total	2,606	692