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REGISTERED NUMBER: SC502828 (Scotland)


















Unaudited Financial Statements

for the Year Ended 30 April 2022

for

CTJ Services Ltd

CTJ Services Ltd (Registered number: SC502828)






Contents of the Financial Statements
for the Year Ended 30 April 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CTJ Services Ltd

Company Information
for the Year Ended 30 April 2022







DIRECTORS: C A Van De Ruit
Miss M Davidson





REGISTERED OFFICE: The Bungalow
Nether Tulloch
Laurencekirk
AB30 1JA





REGISTERED NUMBER: SC502828 (Scotland)





ACCOUNTANTS: MMG Chartered Accountants
182 High Street
Montrose
ANGUS
DD10 8PH

CTJ Services Ltd (Registered number: SC502828)

Balance Sheet
30 April 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,522 2,512

CURRENT ASSETS
Debtors 5 43,920 716
Cash at bank 41,889 32,600
85,809 33,316
CREDITORS
Amounts falling due within one year 6 39,567 8,757
NET CURRENT ASSETS 46,242 24,559
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,764

27,071

CREDITORS
Amounts falling due after more than one
year

7

(12,250

)

(13,500

)

PROVISIONS FOR LIABILITIES (1,275 ) (57 )
NET ASSETS 41,239 13,514

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 41,238 13,513
41,239 13,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

CTJ Services Ltd (Registered number: SC502828)

Balance Sheet - continued
30 April 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 19 August 2022 and were signed on its behalf by:





C A Van De Ruit - Director


CTJ Services Ltd (Registered number: SC502828)

Notes to the Financial Statements
for the Year Ended 30 April 2022

1. STATUTORY INFORMATION

CTJ Services Ltd is a private company, limited by shares , registered in Scotland. 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 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.
Plant and machinery etc - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 3 ) .

CTJ Services Ltd (Registered number: SC502828)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2022

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2021 9,722
Additions 6,858
At 30 April 2022 16,580
DEPRECIATION
At 1 May 2021 7,210
Charge for year 848
At 30 April 2022 8,058
NET BOOK VALUE
At 30 April 2022 8,522
At 30 April 2021 2,512

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 41,040 716
Other debtors 2,880 -
43,920 716

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors 5,488 258
Taxation and social security 28,713 5,307
Other creditors 5,366 3,192
39,567 8,757

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Other creditors 12,250 13,500

CTJ Services Ltd (Registered number: SC502828)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2022

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2022 and 30 April 2021:

2022 2021
£    £   
C A Van De Ruit
Balance outstanding at start of year (225 ) (5,786 )
Amounts advanced 978 7,877
Amounts repaid (1,048 ) (2,316 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (295 ) (225 )

Miss M Davidson
Balance outstanding at start of year (1,468 ) -
Amounts repaid (736 ) (1,468 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,204 ) (1,468 )