J & A Consultancy Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11384183 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2023

for

J & A CONSULTANCY SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mr J Johnson

Mrs A Johnson

Registered office:

216 Moss Delph Lane

Aughton

Ormskirk

Lancashire

L39 5BJ

Registered number:

11384183 (England and Wales)

Accountants:

NRB

1st Floor Waterside House

Waterside Drive

Wigan

Lancashire

WN3 5AZ

FIXED ASSETS

Tangible assets

4

19,155

26,944

CURRENT ASSETS

Debtors

5

56,988

51,278

Cash at bank

75,209

128,235

132,197

179,513

CREDITORS

Amounts falling due within one year

6

32,122

25,585

NET CURRENT ASSETS

100,075

153,928

TOTAL ASSETS LESS CURRENT
LIABILITIES

119,230

180,872

CREDITORS

Amounts falling due after more than one year

7

40,865

55,036

NET ASSETS

78,365

125,836

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

78,265

125,736

SHAREHOLDERS' FUNDS

78,365

125,836

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2023 and were signed on its behalf by:

Mr J Johnson - Director

1.	STATUTORY INFORMATION

J & A Consultancy 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 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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1 June 2022

and 31 May 2023

5,500

36,000

41,500

DEPRECIATION

At 1 June 2022

2,556

12,000

14,556

Charge for year

589

7,200

7,789

At 31 May 2023

3,145

19,200

22,345

NET BOOK VALUE

At 31 May 2023

2,355

16,800

19,155

At 31 May 2022

2,944

24,000

26,944

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.23

31.5.22

£

Trade debtors

6,988

21,278

Other debtors

50,000

30,000

56,988

51,278

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.23

31.5.22

£

Bank loans and overdrafts

10,648

Hire purchase contracts

4,316

3,955

Trade creditors

1,793

259

Taxation and social security

12,538

9,028

Other creditors

2,827

1,695

32,122

25,585

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.23

31.5.22

£

Bank loans

20,099

29,953

Hire purchase contracts

20,766

25,083

40,865

55,036

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.23

31.5.22

value:

£

100

Ordinary

£1

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2023 and 31 May 2022:

31.5.23

31.5.22

£

Mr J Johnson and Mrs A Johnson

Balance outstanding at start of year

(200

)

75,184

Amounts advanced

117,800

40,000

Amounts repaid

(118,867

)

(115,384

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(1,267

)

(200

)