Registered number
06620087
Naj Comms Limited
Unaudited Filleted Accounts
30 June 2023
Naj Comms Limited
Registered number: 06620087
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 - 90
Current assets
Debtors 4 4,350 6,220
Cash at bank and in hand 10,028 25,912
14,378 32,132
Creditors: amounts falling due within one year 5 (14,303) (31,136)
Net current assets 75 996
Net assets 75 1,086
Capital and reserves
Called up share capital 1 1
Profit and loss account 74 1,085
Shareholder's funds 75 1,086
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N A Jones
Director
Approved by the board on 21 November 2023
Naj Comms Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computers 33% straight line basis
Fixtures, fittings, tools and equipment 15% straight line basis
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2022 530
At 30 June 2023 530
Depreciation
At 1 July 2022 440
Charge for the year 90
At 30 June 2023 530
Net book value
At 30 June 2023 -
At 30 June 2022 90
4 Debtors 2023 2022
£ £
Trade debtors 3,360 6,000
Other debtors 990 220
4,350 6,220
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 4,400 5,200
Other creditors 9,903 25,936
14,303 31,136
6 Other information
Naj Comms Limited is a private company limited by shares and incorporated in England. Its registered office is:
6A Little Aston Lane
Little Aston
Sutton Coldfield
B74 3UF
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