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Company Registration No. 13919475 (England and Wales)
JOY NIRANJAN & CO LTD Unaudited accounts for the period from 16 February 2022 to 28 February 2023
JOY NIRANJAN & CO LTD Unaudited accounts Contents
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JOY NIRANJAN & CO LTD Company Information for the period from 16 February 2022 to 28 February 2023
Director
Mrs Joy Veronikka Niranjan
Company Number
13919475 (England and Wales)
Registered Office
Daniel Consultancy Morrit House 54 - 60 Station Approach South Ruislip Middlesex HA4 6SA
Accountants
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA
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JOY NIRANJAN & CO LTD Statement of financial position as at 28 February 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
29,627 
Current assets
Inventories
6,228 
Debtors
622 
Cash at bank and in hand
1,291 
8,141 
Creditors: amounts falling due within one year
(26,135)
Net current liabilities
(17,994)
Net assets
11,633 
Capital and reserves
Called up share capital
100 
Profit and loss account
11,533 
Shareholders' funds
11,633 
For the period ending 28 February 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 director acknowledges her 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 and authorised for issue on 9 November 2023 and were signed on its behalf by
Mrs Joy Veronikka Niranjan Director Company Registration No. 13919475
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JOY NIRANJAN & CO LTD Notes to the Accounts for the period from 16 February 2022 to 28 February 2023
1
Statutory information
JOY NIRANJAN & CO LTD is a private company, limited by shares, registered in England and Wales, registration number 13919475. The registered office is Daniel Consultancy Morrit House, 54 - 60 Station Approach, South Ruislip, Middlesex, HA4 6SA.
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 been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
25%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
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JOY NIRANJAN & CO LTD Notes to the Accounts for the period from 16 February 2022 to 28 February 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 16 February 2022
- 
Additions
34,830 
At 28 February 2023
34,830 
Depreciation
Charge for the period
5,203 
At 28 February 2023
5,203 
Net book value
At 28 February 2023
29,627 
5
Debtors
2023 
£ 
Amounts falling due within one year
Trade debtors
522 
Accrued income and prepayments
100 
622 
6
Creditors: amounts falling due within one year
2023 
£ 
VAT
110 
Trade creditors
5,524 
Loans from directors
20,501 
26,135 
Included in above is a loan of £20,501 from Joy Veronikka Niranjan, the company director.
7
Average number of employees
During the period the average number of employees was 0.
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