2 false false false false false false false false false true false false false false false false No description of principal activity 2022-02-01 Sage Accounts Production Advanced 2021 - FRS102_2021 50,949 196 51,145 49,565 395 49,960 1,185 1,384 xbrli:pure xbrli:shares iso4217:GBP 02793708 2022-02-01 2023-01-31 02793708 2023-01-31 02793708 2022-01-31 02793708 2021-02-01 2022-01-31 02793708 2022-01-31 02793708 bus:OrdinaryShareClass1 2022-02-01 2023-01-31 02793708 bus:OrdinaryShareClass2 2022-02-01 2023-01-31 02793708 core:WithinOneYear 2023-01-31 02793708 core:WithinOneYear 2022-01-31 02793708 core:ShareCapital 2023-01-31 02793708 core:ShareCapital 2022-01-31 02793708 core:RetainedEarningsAccumulatedLosses 2023-01-31 02793708 core:RetainedEarningsAccumulatedLosses 2022-01-31 02793708 core:AcceleratedTaxDepreciationDeferredTax 2023-01-31 02793708 core:AcceleratedTaxDepreciationDeferredTax 2022-01-31 02793708 bus:Director1 2022-02-01 2023-01-31 02793708 bus:SmallEntities 2022-02-01 2023-01-31 02793708 bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 02793708 bus:FullAccounts 2022-02-01 2023-01-31 02793708 bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 02793708 bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 02793708 bus:OrdinaryShareClass1 2023-01-31 02793708 bus:OrdinaryShareClass1 2022-01-31 02793708 bus:OrdinaryShareClass2 2023-01-31 02793708 bus:OrdinaryShareClass2 2022-01-31 02793708 bus:AllOrdinaryShares 2023-01-31 02793708 bus:AllOrdinaryShares 2022-01-31 02793708 core:ComputerEquipment 2022-02-01 2023-01-31 02793708 core:ComputerEquipment 2022-01-31 02793708 core:ComputerEquipment 2023-01-31
COMPANY REGISTRATION NUMBER: 02793708
J.S. UNIX CONSULTANTS LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 January 2023
J.S. UNIX CONSULTANTS LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 2023
Contents
Page
Balance sheet 1
Notes to the financial statements 3
J.S. UNIX CONSULTANTS LIMITED
BALANCE SHEET
31 January 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
5
1,185
1,384
Current assets
Debtors
6
4,738
10,910
Cash at bank and in hand
74,609
80,768
-------------
-------------
79,347
91,678
Creditors: amounts falling due within one year
7
( 2,297)
( 9,239)
-------------
-------------
Net current assets
77,050
82,439
-------------
-------------
Total assets less current liabilities
78,235
83,823
Provisions
( 225)
( 263)
-------------
-------------
Net assets
78,010
83,560
-------------
-------------
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
77,910
83,460
-------------
-------------
Shareholders funds
78,010
83,560
-------------
-------------
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 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
J.S. UNIX CONSULTANTS LIMITED
BALANCE SHEET (continued)
31 January 2023
These financial statements were approved by the board of directors and authorised for issue on 19 October 2023 , and are signed on behalf of the board by:
J Santoro Director
Company registration number: 02793708
J.S. UNIX CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 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 4 Oak Gates, Egerton, Bolton, Lancashire, BL7 9TQ.
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.
Revenue recognition
Turnover represents amounts receivable for services rendered, stated 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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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:
Computer equipment
-
25% reducing balance
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. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2022: 1 ).
5. Tangible assets
Computer equipment
£
Cost
At 1 February 2022
50,949
Additions
196
-------------
At 31 January 2023
51,145
-------------
Depreciation
At 1 February 2022
49,565
Charge for the year
395
-------------
At 31 January 2023
49,960
-------------
Carrying amount
At 31 January 2023
1,185
-------------
At 31 January 2022
1,384
-------------
6. Debtors
2023
2022
£
£
Trade debtors
10,100
Prepayments and accrued income
1,830
810
Directors loan account
2,908
-------------
-------------
4,738
10,910
-------------
-------------
7. Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
1,320
1,320
Corporation tax
613
7,243
Social security and other taxes
120
Director loan accounts
404
Other creditors
244
272
-------------
-------------
2,297
9,239
-------------
-------------
8. Deferred tax
The deferred tax included in the balance sheet is as follows:
2023
2022
£
£
Included in provisions
225
263
-------------
-------------
The deferred tax account consists of the tax effect of timing differences in respect of:
2023
2022
£
£
Accelerated capital allowances
225
263
-------------
-------------
9. Called up share capital
Issued, called up and fully paid
2023
2022
No.
£
No.
£
Ordinary shares of £ 1 each
80
80
80
80
A ordinary shares of £ 1 each
20
20
20
20
-------------
-------------
-------------
-------------
100
100
100
100
-------------
-------------
-------------
-------------
10. Directors' advances, credits and guarantees
The directors' loan account of £2,908 (2022: £404 creditor) set out above is unsecured, repayable on demand and currently interest free.
11. Related party transactions
Control of the company: The company is controlled by the directors.