H.J.C. Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03489670

H.J.C. Services Limited

Filleted Unaudited Financial Statements

31 January 2026

H.J.C. Services Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		4,203	13,846

Current assets

Stocks		7,222	9,310
Debtors	6	38,890	47,337
Cash at bank and in hand		299	378
		--------	--------
		46,411	57,025

Creditors: amounts falling due within one year	7	35,448		55,272
		--------		--------
Net current assets			10,963	1,753
			--------	--------
Total assets less current liabilities			15,166	15,599

Creditors: amounts falling due after more than one year	8	–	5,598
		--------	--------
Net assets		15,166	10,001
		--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	15,164	9,999
	--------	--------
Shareholders funds	15,166	10,001
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

H.J.C. Services Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 30 October 2026 , and are signed on behalf of the board by:

Mrs H J Shayler

Director

Company registration number: 03489670

H.J.C. Services Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Bradshaw Close, Steeple Aston, Bicester, Oxon, OX25 4SA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	20% straight line
Fixtures & Fittings	-	20% straight line
Motor Vehicles	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 February 2025	4,223	22,986	35,154	62,363
Disposals	–	–	( 22,000)	( 22,000)
	-------	--------	--------	--------
At 31 January 2026	4,223	22,986	13,154	40,363
	-------	--------	--------	--------
Depreciation
At 1 February 2025	4,223	22,427	21,867	48,517
Charge for the year	–	520	1,387	1,907
Disposals	–	–	( 14,264)	( 14,264)
	-------	--------	--------	--------
At 31 January 2026	4,223	22,947	8,990	36,160
	-------	--------	--------	--------
Carrying amount
At 31 January 2026	–	39	4,164	4,203
	-------	--------	--------	--------
At 31 January 2025	–	559	13,287	13,846
	-------	--------	--------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	30,681	24,402
Other debtors	8,209	22,935
	--------	--------
	38,890	47,337
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	6,118	11,864
Trade creditors	11,069	10,919
Corporation tax	3,637	1,791
Social security and other taxes	10,723	27,344
Other creditors	3,901	3,354
	--------	--------
	35,448	55,272
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	5,598
	----	-------

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
H J & A M Shayler	( 802)	( 6,106)	13,705	6,797
	----	-------	--------	-------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
H J & A M Shayler	( 3,773)	( 18,205)	21,176	( 802)
	-------	--------	--------	----