REGISTERED NUMBER: 06100850 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 31 August 2025

for

A&J Management Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J C R Griffiths

Mrs A J Griffiths

SECRETARY:

Mrs A J Griffiths

REGISTERED OFFICE:

3 Landmark House

Wirral Park Road

Glastonbury

Somerset

BA6 9FR

REGISTERED NUMBER:

06100850 (England and Wales)

BANKERS:

Lloyds TSB plc

31 Fore Street

Taunton

Somerset

TA1 1HN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

290

-

290

CURRENT ASSETS

Debtors

6

2,227

73,584

Cash at bank

14,811

3,791

17,038

77,375

CREDITORS

Amounts falling due within one year

7

15,768

86,986

NET CURRENT ASSETS/(LIABILITIES)

1,270

(9,611

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,270

(9,321

)

CREDITORS

Amounts falling due after more than one year

8

-

8,090

NET ASSETS/(LIABILITIES)

1,270

(17,411

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,170

(17,511

)

SHAREHOLDERS' FUNDS

1,270

(17,411

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

J C R Griffiths - Director

Mrs A J Griffiths - Director

1.	STATUTORY INFORMATION

A&J Management Services 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

Turnover represents net invoiced sales of services, excluding value added tax.

Franchise

A capital sum has been paid to Driver Hire Group Services Limited in respect of a franchise agreement. That is being written off over the 5 year period of the agreement on a straight line basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

20% on straight line basis

Computer equipment

-

33% on straight line basis

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 26 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

£

COST

At 1 April 2024

29,600

Disposals

(29,600

)

At 31 August 2025

-

AMORTISATION

At 1 April 2024

29,600

Eliminated on disposal

(29,600

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

918

1,843

2,761

Disposals

(918

)

(1,843

)

(2,761

)

At 31 August 2025

-

-

-

DEPRECIATION

At 1 April 2024

918

1,553

2,471

Eliminated on disposal

(918

)

(1,553

)

(2,471

)

At 31 August 2025

-

-

-

NET BOOK VALUE

At 31 August 2025

-

-

-

At 31 March 2024

-

290

290

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

52,165

Directors' current accounts

-

5,994

Tax

2,023

2,023

VAT

204

-

Prepayments and accrued income

-

9,952

Prepayments

-

3,450

2,227

73,584

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

42,711

Trade creditors

-

7,591

Tax

11,850

8,431

Social security and other taxes

-

25,604

Accrued expenses

3,918

2,649

15,768

86,986

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

8,090

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

-

35,373

The company's factoring arrangements are secured by a debenture dated 4 May 2007 creating a fixed and floating charge over the company's present and future assets.

The bank loan and overdraft facility are secured by a personal guarantee of up to £55,000 from the directors.