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COMPANY REGISTRATION NUMBER: 10489028
NJA CODING LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
5 April 2023
NJA CODING LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2023
Contents
Page
Balance sheet 1
Notes to the financial statements 2
NJA CODING LIMITED
BALANCE SHEET
5 April 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
6
8,799
8,285
Current assets
Debtors
7
4,011
5,035
Cash at bank and in hand
1,742
4,833
-------------
-------------
5,753
9,868
Creditors: amounts falling due within one year
8
( 6,385)
( 8,161)
-------------
-------------
Net current (liabilities)/assets
( 632)
1,707
-------------
-------------
Total assets less current liabilities
8,167
9,992
-------------
-------------
Net assets
8,167
9,992
-------------
-------------
Capital and reserves
Called up share capital
9
1
1
Profit and loss account
8,166
9,991
-------------
-------------
Shareholders funds
8,167
9,992
-------------
-------------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 5 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 13 October 2023 , and are signed on behalf of the board by:
N J Armitage
Director
Company registration number: 10489028
NJA CODING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Briarlyn Road, Huddersfield, HD3 3NL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover represents the value of goods sold and services provided net of value added tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
15% reducing balance
Computer equipment
-
33% straight line
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Turnover
The company's turnover is derived entirely within the United Kingdom.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
6. Tangible assets
Land and buildings
Fixtures and fittings
Computer equipment
Total
£
£
£
£
Cost
At 6 April 2022
8,000
394
8,394
Additions
589
589
-------------
-------------
-------------
-------------
At 5 April 2023
8,000
394
589
8,983
-------------
-------------
-------------
-------------
Depreciation
At 6 April 2022
109
109
Charge for the year
43
32
75
-------------
-------------
-------------
-------------
At 5 April 2023
152
32
184
-------------
-------------
-------------
-------------
Carrying amount
At 5 April 2023
8,000
242
557
8,799
-------------
-------------
-------------
-------------
At 5 April 2022
8,000
285
8,285
-------------
-------------
-------------
-------------
7. Debtors
2023
2022
£
£
Trade debtors
4,011
5,035
-------------
-------------
8. Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
600
629
Corporation tax
4,732
6,537
Social security and other taxes
47
472
Director loan accounts
1,006
523
-------------
-------------
6,385
8,161
-------------
-------------
9. Called up share capital
Issued, called up and fully paid
2023
2022
No.
£
No.
£
Ordinary shares of £ 1 each
1
1
1
1
-------------
-------------
-------------
-------------
10. Related party disclosures
The director's loan account set out at creditors above is unsecured, repayable on demand and currently interest free. The company is controlled by N J Armitage .