IRIS Accounts Production v23.3.0.418 12661244 director 1.7.22 30.6.23 30.6.23 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure126612442022-06-30126612442023-06-30126612442022-07-012023-06-30126612442021-06-30126612442021-07-012022-06-30126612442022-06-3012661244ns16:EnglandWales2022-07-012023-06-3012661244ns15:PoundSterling2022-07-012023-06-3012661244ns11:Director12022-07-012023-06-3012661244ns11:PrivateLimitedCompanyLtd2022-07-012023-06-3012661244ns11:SmallEntities2022-07-012023-06-3012661244ns11:AuditExemptWithAccountantsReport2022-07-012023-06-3012661244ns11:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3012661244ns11:SmallCompaniesRegimeForAccounts2022-07-012023-06-3012661244ns11:FullAccounts2022-07-012023-06-3012661244ns11:RegisteredOffice2022-07-012023-06-3012661244ns6:CurrentFinancialInstruments2023-06-3012661244ns6:CurrentFinancialInstruments2022-06-3012661244ns6:ShareCapital2023-06-3012661244ns6:ShareCapital2022-06-3012661244ns6:RetainedEarningsAccumulatedLosses2023-06-3012661244ns6:RetainedEarningsAccumulatedLosses2022-06-3012661244ns6:FurnitureFittings2022-07-012023-06-3012661244ns6:MotorVehicles2022-07-012023-06-3012661244ns6:ComputerEquipment2022-07-012023-06-3012661244ns6:FurnitureFittings2022-06-3012661244ns6:MotorVehicles2022-06-3012661244ns6:ComputerEquipment2022-06-3012661244ns6:FurnitureFittings2023-06-3012661244ns6:MotorVehicles2023-06-3012661244ns6:ComputerEquipment2023-06-3012661244ns6:FurnitureFittings2022-06-3012661244ns6:MotorVehicles2022-06-3012661244ns6:ComputerEquipment2022-06-3012661244ns6:WithinOneYearns6:CurrentFinancialInstruments2023-06-3012661244ns6:WithinOneYearns6:CurrentFinancialInstruments2022-06-30
REGISTERED NUMBER: 12661244 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

LJB BUSINESS CONSULTANCY LTD

LJB BUSINESS CONSULTANCY LTD (REGISTERED NUMBER: 12661244)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

LJB BUSINESS CONSULTANCY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: L A Johnson





REGISTERED OFFICE: 20 Havelock Road
Hastings
East Sussex
TN34 1BP





REGISTERED NUMBER: 12661244 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP

LJB BUSINESS CONSULTANCY LTD (REGISTERED NUMBER: 12661244)

BALANCE SHEET
30 JUNE 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,453 35,307

CURRENT ASSETS
Debtors 5 215,503 57,356
Cash at bank 538,026 577,164
753,529 634,520
CREDITORS
Amounts falling due within one year 6 58,981 106,508
NET CURRENT ASSETS 694,548 528,012
TOTAL ASSETS LESS CURRENT
LIABILITIES

724,001

563,319

PROVISIONS FOR LIABILITIES 7,363 6,708
NET ASSETS 716,638 556,611

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 716,637 556,610
716,638 556,611

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 November 2023 and were signed by:





L A Johnson - Director


LJB BUSINESS CONSULTANCY LTD (REGISTERED NUMBER: 12661244)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

LJB Business Consultancy Ltd 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
In preparing the financial statements, the director is required to make an assessment of the ability of the company to continue as a going concern. The director has considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

On the basis of this consideration, the director is satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion he considers that no material uncertainty exists. As a result, the director has concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

Turnover
Turnover represents completed services provided net of value added tax.

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 - 15% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 33% on cost

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.

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 NIL (2022 - NIL).

LJB BUSINESS CONSULTANCY LTD (REGISTERED NUMBER: 12661244)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022
and 30 June 2023 344 46,990 2,176 49,510
DEPRECIATION
At 1 July 2022 52 13,040 1,111 14,203
Charge for year 44 5,092 718 5,854
At 30 June 2023 96 18,132 1,829 20,057
NET BOOK VALUE
At 30 June 2023 248 28,858 347 29,453
At 30 June 2022 292 33,950 1,065 35,307

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 26,400 40,797
Amounts recoverable on contract 17,862 15,800
Intercompany loan 170,000 -
Prepayments 1,241 759
215,503 57,356

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Tax 43,219 84,524
Social security and other taxes 145 69
VAT 13,113 18,282
Directors' current accounts 524 1,740
Accrued expenses 1,980 1,893
58,981 106,508

7. RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed the director £524 (2022: £1,740). This loan is interest free and repayable on demand.

The company is owed £170,000 from LAJB Property Limited, a company under the same ownership. This loan is interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LJB BUSINESS CONSULTANCY LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LJB Business Consultancy Ltd for the year ended 30 June 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of LJB Business Consultancy Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of LJB Business Consultancy Ltd and state those matters that we have agreed to state to the director of LJB Business Consultancy Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LJB Business Consultancy Ltd and its director for our work or for this report.

It is your duty to ensure that LJB Business Consultancy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of LJB Business Consultancy Ltd. You consider that LJB Business Consultancy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of LJB Business Consultancy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP


9 November 2023