1 April 2022 false No description of principal activity Taxfiler 2023.10 04789672business:PrivateLimitedCompanyLtd2022-04-012023-03-31 047896722022-03-31 047896722022-04-012023-03-31 04789672business:AuditExemptWithAccountantsReport2022-04-012023-03-31 04789672business:FilletedAccounts2022-04-012023-03-31 047896722023-03-31 04789672business:Director12022-04-012023-03-31 04789672business:Director22022-04-012023-03-31 04789672business:CompanySecretary12022-04-012023-03-31 04789672business:RegisteredOffice2022-04-012023-03-31 047896722022-03-31 04789672core:WithinOneYear2023-03-31 04789672core:WithinOneYear2022-03-31 04789672core:AfterOneYear2023-03-31 04789672core:AfterOneYear2022-03-31 04789672core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 04789672core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 04789672core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 04789672core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 04789672core:PreviouslyStatedAmount2023-03-31 04789672core:PreviouslyStatedAmount2022-03-31 04789672business:SmallEntities2022-04-012023-03-31 04789672countries:EnglandWales2022-04-012023-03-31 04789672core:PlantMachinery2022-04-012023-03-31 04789672core:Goodwill2022-03-31 04789672core:Goodwill2023-03-31 04789672core:PlantMachinery2022-03-31 04789672core:PlantMachinery2023-03-31 047896722021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. 04789672 (England and Wales)
SJPDS Limited Unaudited accounts for the year ended 31 March 2023
SJPDS Limited Unaudited accounts Contents
Page
- 2 -
SJPDS Limited Company Information for the year ended 31 March 2023
Directors
Stephen John Puddick Sally Puddick
Secretary
Sally Puddick
Company Number
04789672 (England and Wales)
Registered Office
Mad About Bookkeeping Ltd Wolfe Mead, Farnham Road Bordon Hampshire GU35 0NH England
Accountants
M A Accountancy Group Wolfe Mead Farnham Road Bordon Hampshire GU35 0NH
- 3 -
SJPDS Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
839 
1,119 
Current assets
Debtors
10,506 
8,817 
Cash at bank and in hand
5,326 
9,233 
15,832 
18,050 
Creditors: amounts falling due within one year
(6,193)
(12,592)
Net current assets
9,639 
5,458 
Total assets less current liabilities
10,478 
6,577 
Creditors: amounts falling due after more than one year
(4,268)
(5,868)
Provisions for liabilities
Deferred tax
(159)
(213)
Net assets
6,051 
496 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,951 
396 
Shareholders' funds
6,051 
496 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 April 2023 and were signed on its behalf by
Stephen John Puddick Director Company Registration No. 04789672
- 4 -
SJPDS Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
SJPDS Limited is a private company, limited by shares, registered in England and Wales, registration number 04789672. The registered office is Mad About Bookkeeping Ltd, Wolfe Mead, Farnham Road, Bordon, Hampshire, GU35 0NH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when the right to consideration arises. Adjustments are made for accrued and deferred income.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
- 5 -
SJPDS Limited Notes to the Accounts for the year ended 31 March 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
15,000 
At 31 March 2023
15,000 
Amortisation
At 1 April 2022
15,000 
At 31 March 2023
15,000 
Net book value
At 31 March 2023
- 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2022
13,610 
At 31 March 2023
13,610 
Depreciation
At 1 April 2022
12,491 
Charge for the year
280 
At 31 March 2023
12,771 
Net book value
At 31 March 2023
839 
At 31 March 2022
1,119 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,000 
8,453 
Accrued income and prepayments
1,299 
- 
Other debtors
207 
364 
10,506 
8,817 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,600 
1,600 
Taxes and social security
3,483 
2,175 
Loans from directors
1,110 
8,586 
Accruals
- 
231 
6,193 
12,592 
- 6 -
SJPDS Limited Notes to the Accounts for the year ended 31 March 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,268 
5,868 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 7 -