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Registered number: 11139683
AMPJ Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Chippendale and Clark
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11139683
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 868 -
868 -
CURRENT ASSETS
Debtors 5 18,807 3,961
Investments 6 2 2
Cash at bank and in hand 51,787 77,982
70,596 81,945
Creditors: Amounts Falling Due Within One Year 7 (28,238 ) (28,239 )
NET CURRENT ASSETS (LIABILITIES) 42,358 53,706
TOTAL ASSETS LESS CURRENT LIABILITIES 43,226 53,706
NET ASSETS 43,226 53,706
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 43,224 53,704
SHAREHOLDERS' FUNDS 43,226 53,706
Page 1
Page 2
For the year ending 31 August 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Ann Mannings
Director
27/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AMPJ Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11139683 . The registered office is 54 Malmesbury Road, Chippenham, SN15 1PR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% reducing balance
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 -
Additions 1,157
As at 31 August 2023 1,157
Depreciation
As at 1 September 2022 -
Provided during the period 289
As at 31 August 2023 289
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2023 868
As at 1 September 2022 -
5. Debtors
2023 2022
£ £
Due within one year
Deferred tax current asset 15 -
Amounts owed by group undertakings 18,792 3,961
18,807 3,961
6. Current Asset Investments
2023 2022
£ £
Shares in subsidiaries 2 2
2 2
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) -
Accruals and deferred income 600 600
Directors' loan accounts 27,639 27,639
28,238 28,239
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4