Company No: 15400727 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.01.2026		31.01.2025
		£		£
Fixed assets
Tangible assets	3	1,543		2,651
		1,543		2,651
Current assets
Debtors	4, 7	4,410		28,910
Cash at bank and in hand		13,288		59,677
		17,698		88,587
Creditors: amounts falling due within one year	5	( 2,600)		( 47,551)
Net current assets		15,098		41,036
Total assets less current liabilities		16,641		43,687
Provision for liabilities		( 386)		( 663)
Net assets		16,255		43,024
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		16,254		43,023
Total shareholder's funds		16,255		43,024

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of GJF Consulting Ltd (registered number: 15400727) were approved and authorised for issue by the Board of Directors on 25 October 2026. They were signed on its behalf by:

Mr G J Fallon Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

GJF Consulting Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Winters Grace, Nags Head Lane, Avening, GL8 8NZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight line basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Year ended 31.01.2026		Period from 09.01.2024 to 31.01.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	1		1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 February 2025	3,324		3,324
At 31 January 2026	3,324		3,324
Accumulated depreciation
At 01 February 2025	673		673
Charge for the financial year	1,108		1,108
At 31 January 2026	1,781		1,781
Net book value
At 31 January 2026	1,543		1,543
At 31 January 2025	2,651		2,651

4. Debtors

	31.01.2026		31.01.2025
	£		£
Trade debtors	0		9,180
Corporation tax	341		0
Other debtors	4,069		19,730
	4,410		28,910

5. Creditors: amounts falling due within one year

	31.01.2026		31.01.2025
	£		£
Taxation and social security	0		45,051
Other creditors	2,600		2,500
	2,600		47,551

6. Called-up share capital

	31.01.2026		31.01.2025
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

7. Related party transactions

Transactions with the entity's director

	31.01.2026		31.01.2025
	£		£
Balance at 1 February 2025	19,730		0
Advances	9,243		121,261
Repayments	(25,111)		(101,531)
	3,862		19,730

During the financial period the company made advances to a director; the loan is repayable on demand and interest was charged at prevailing HMRC official rates.