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REGISTERED NUMBER: 10606462 (England and Wales)










HJBC CONSULTANCY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2022






HJBC CONSULTANCY LTD (REGISTERED NUMBER: 10606462)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HJBC CONSULTANCY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2022







DIRECTORS: Mrs J Joshi
Mr H Joshi





SECRETARY:





REGISTERED OFFICE: Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB





REGISTERED NUMBER: 10606462 (England and Wales)





ACCOUNTANTS: Shah & Co (Accountants) Ltd
Chartered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB

HJBC CONSULTANCY LTD (REGISTERED NUMBER: 10606462)

BALANCE SHEET
28TH FEBRUARY 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 394 525
Investments 5 69,833 77,392
70,227 77,917

CURRENT ASSETS
Cash at bank 32,795 38,022

CREDITORS
Amounts falling due within one year 6 29,079 1,686
NET CURRENT ASSETS 3,716 36,336
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,943

114,253

PROVISIONS FOR LIABILITIES 1,131 2,354
NET ASSETS 72,812 111,899

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 7 5,307 10,038
Retained earnings 67,405 101,761
SHAREHOLDERS' FUNDS 72,812 111,899

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2022 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.

HJBC CONSULTANCY LTD (REGISTERED NUMBER: 10606462)

BALANCE SHEET - continued
28TH FEBRUARY 2022


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 1st September 2022 and were signed on its behalf by:





Mr H Joshi - Director


HJBC CONSULTANCY LTD (REGISTERED NUMBER: 10606462)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2022

1. STATUTORY INFORMATION

HJBC Consultancy Ltd 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 as modified by the revaluation of certain assets.

Turnover
Turnover 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.

Taxation
Taxation for the year 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

HJBC CONSULTANCY LTD (REGISTERED NUMBER: 10606462)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2022

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st March 2021
and 28th February 2022 700
DEPRECIATION
At 1st March 2021 175
Charge for year 131
At 28th February 2022 306
NET BOOK VALUE
At 28th February 2022 394
At 28th February 2021 525

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1st March 2021 77,392
Revaluations (5,954 )
At 28th February 2022 71,438
PROVISIONS

Reclassification 1,605
At 28th February 2022 1,605
NET BOOK VALUE
At 28th February 2022 69,833
At 28th February 2021 77,392

Cost or valuation at 28th February 2022 is represented by:

Other
investments
£   
Valuation in 2021 12,392
Valuation in 2022 (5,954 )
Cost 65,000
71,438

HJBC CONSULTANCY LTD (REGISTERED NUMBER: 10606462)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2022

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Taxation and social security 304 305
Other creditors 28,775 1,381
29,079 1,686

7. RESERVES

Reserves of the company represent the following:

Retained earnings:
Accumulated profit and loss for the year and previous year less dividends paid to owners. This reserve is
considered distributable with the exception of amounts on revaluation of investments (net of deferred tax).

Fair value reserve:
Accumulated revaluation for the year of investments (net of deferred tax). This reserve represents profits which are not available for distribution as they are unrealised.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors is £ £1187.16 owed to Mr H Joshi. The amount is unsecured and interest free with no set term for repayment.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr H Joshi.