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REGISTERED NUMBER: 02217841 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 April 2023

for

J.C.S. Computing Limited

J.C.S. Computing Limited (Registered number: 02217841)

Contents of the Financial Statements
For The Year Ended 30 April 2023










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


J.C.S. Computing Limited

Company Information
For The Year Ended 30 April 2023







Director: A J Dey





Registered office: 34 Charter Gate
Quarry Park Close
Moulton Park
Northampton
NN3 6QB





Registered number: 02217841 (England and Wales)





Accountants: R Vann Ltd
Chartered Certified Accountants
Suite 4
Ironstone House
Ironstone Way
Brixworth
Northamptonshire
NN6 9UD

J.C.S. Computing Limited (Registered number: 02217841)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
Fixed assets
Tangible assets 4 19,851 23,429

Current assets
Stocks 540 998
Debtors 5 93,921 65,101
Cash at bank 54,898 56,418
149,359 122,517
Creditors
Amounts falling due within one year 6 110,645 72,796
Net current assets 38,714 49,721
Total assets less current liabilities 58,565 73,150

Provisions for liabilities 7 - 1,214
Net assets 58,565 71,936

Capital and reserves
Called up share capital 8 2 2
Retained earnings 58,563 71,934
Shareholders' funds 58,565 71,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

J.C.S. Computing Limited (Registered number: 02217841)

Balance Sheet - continued
30 April 2023


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 director and authorised for issue on 29 September 2023 and were signed by:





A J Dey - Director


J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements
For The Year Ended 30 April 2023


1. Statutory information

J.C.S. Computing 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 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.
Land and buildings - in accordance with the property
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2023


2. Accounting policies - continued
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.

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 year was 2 (2022 - 2 ) .

J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2023


4. Tangible fixed assets
Fixtures
Office Short and
building leasehold fittings
£    £    £   
Cost
At 1 May 2022 15,750 29,164 68,828
Disposals - - -
At 30 April 2023 15,750 29,164 68,828
Depreciation
At 1 May 2022 787 29,164 65,335
Charge for year 1,575 - 523
Eliminated on disposal - - -
At 30 April 2023 2,362 29,164 65,858
Net book value
At 30 April 2023 13,388 - 2,970
At 30 April 2022 14,963 - 3,493

Motor Computer
vehicles systems Totals
£    £    £   
Cost
At 1 May 2022 11,994 7,248 132,984
Disposals - (1,500 ) (1,500 )
At 30 April 2023 11,994 5,748 131,484
Depreciation
At 1 May 2022 11,131 3,138 109,555
Charge for year 216 711 3,025
Eliminated on disposal - (947 ) (947 )
At 30 April 2023 11,347 2,902 111,633
Net book value
At 30 April 2023 647 2,846 19,851
At 30 April 2022 863 4,110 23,429

J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2023


5. Debtors: amounts falling due within one year
30.4.23 30.4.22
£    £   
Trade debtors 38,800 46,006
Other debtors 55,121 19,095
93,921 65,101

6. Creditors: amounts falling due within one year
30.4.23 30.4.22
£    £   
Trade creditors 46,765 31,724
Taxation and social security 4,394 5,822
Other creditors 59,486 35,250
110,645 72,796

7. Provisions for liabilities
30.4.23 30.4.22
£    £   
Deferred tax - 1,214

Deferred
tax
£   
Balance at 1 May 2022 1,214
Provided during year (1,214 )
Balance at 30 April 2023 -

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
2 Ordinary 1 2 2