1 May 2022 false No description of principal activity Taxfiler 2023.10 SC230487business:PrivateLimitedCompanyLtd2022-05-012023-04-30 SC2304872022-04-30 SC2304872022-05-012023-04-30 SC230487business:AuditExempt-NoAccountantsReport2022-05-012023-04-30 SC230487business:FilletedAccounts2022-05-012023-04-30 SC2304872023-04-30 SC230487business:Director12022-05-012023-04-30 SC230487business:Director22022-05-012023-04-30 SC230487business:CompanySecretary12022-05-012023-04-30 SC230487business:RegisteredOffice2022-05-012023-04-30 SC2304872022-04-30 SC230487core:WithinOneYear2023-04-30 SC230487core:WithinOneYear2022-04-30 SC230487core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC230487core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 SC230487core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC230487core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 SC230487core:PreviouslyStatedAmount2023-04-30 SC230487core:PreviouslyStatedAmount2022-04-30 SC230487business:SmallEntities2022-05-012023-04-30 SC230487countries:Scotland2022-05-012023-04-30 SC230487core:PlantMachinery2022-05-012023-04-30 SC230487core:FurnitureFittings2022-05-012023-04-30 SC230487core:ComputerEquipment2022-05-012023-04-30 SC230487core:PlantMachinery2022-04-30 SC230487core:FurnitureFittings2022-04-30 SC230487core:ComputerEquipment2022-04-30 SC230487core:PlantMachinery2023-04-30 SC230487core:FurnitureFittings2023-04-30 SC230487core:ComputerEquipment2023-04-30 SC2304872021-05-012022-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC230487 (Scotland)
SJN Consultants Ltd. Unaudited accounts for the year ended 30 April 2023
SJN Consultants Ltd. Unaudited accounts Contents
Page
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SJN Consultants Ltd. Company Information for the year ended 30 April 2023
Directors
Sandra J Nairn Stuart J Nairn
Secretary
Sandra J Nairn
Company Number
SC230487 (Scotland)
Registered Office
Creag A' Chaorainn Inverasdale Poolewe Wester Ross IV22 2LN United Kingdom
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SJN Consultants Ltd. Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
150 
514 
Current assets
Inventories
2,275 
2,757 
Debtors
4,054 
7,922 
Cash at bank and in hand
5,934 
12,225 
12,263 
22,904 
Creditors: amounts falling due within one year
(5,519)
(7,477)
Net current assets
6,744 
15,427 
Net assets
6,894 
15,941 
Capital and reserves
Called up share capital
3,000 
3,000 
Profit and loss account
3,894 
12,941 
Shareholders' funds
6,894 
15,941 
For the year ending 30 April 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 19 November 2023 and were signed on its behalf by
Sandra J Nairn Director Company Registration No. SC230487
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SJN Consultants Ltd. Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
SJN Consultants Ltd. is a private company, limited by shares, registered in Scotland, registration number SC230487. The registered office is Creag A' Chaorainn, Inverasdale, Poolewe, Wester Ross, IV22 2LN, United Kingdom.
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 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:
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
33% Straight Line
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.
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SJN Consultants Ltd. Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
635 
3,721 
9,725 
14,081 
At 30 April 2023
635 
3,721 
9,725 
14,081 
Depreciation
At 1 May 2022
635 
3,424 
9,508 
13,567 
Charge for the year
- 
147 
217 
364 
At 30 April 2023
635 
3,571 
9,725 
13,931 
Net book value
At 30 April 2023
- 
150 
- 
150 
At 30 April 2022
- 
297 
217 
514 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,031 
7,877 
Accrued income and prepayments
23 
45 
4,054 
7,922 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,309 
1,883 
Trade creditors
41 
304 
Taxes and social security
(629)
5,223 
Loans from directors
4,798 
- 
Accruals
- 
67 
5,519 
7,477 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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