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Registered number: 08122496
AJS Props Limited
Financial Statements
For The Year Ended 30 June 2023
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of AJS Props Limited For The Year Ended 30 June 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of AJS Props Limited which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of AJS Props Limited , as a body, in accordance with the terms of our engagement letter dated 06 September 2012. Our work has been undertaken solely to prepare for your approval the accounts of AJS Props Limited and state those matters that we have agreed to state to the director of AJS Props Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AJS Props Limited and its director as a body for our work or for this report.
It is your duty to ensure that AJS Props Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AJS Props Limited . You consider that AJS Props Limited 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 accounts of AJS Props Limited . 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 financial statements.
Signed
22nd November 2023
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 08122496
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 196 393
196 393
CURRENT ASSETS
Debtors - 1,450
Cash at bank and in hand 18,890 30,691
18,890 32,141
Creditors: Amounts Falling Due Within One Year (4,609 ) (9,779 )
NET CURRENT ASSETS (LIABILITIES) 14,281 22,362
TOTAL ASSETS LESS CURRENT LIABILITIES 14,477 22,755
Creditors: Amounts Falling Due After More Than One Year (4,318 ) (6,312 )
NET ASSETS 10,159 16,443
CAPITAL AND RESERVES
Called up share capital 11 11
Profit and Loss Account 10,148 16,432
SHAREHOLDERS' FUNDS 10,159 16,443
Page 2
Page 3
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Andrew Skipsey
Director
22nd November 2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
AJS Props Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08122496 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Fixtures & Fittings 25% Straight line
Computer Equipment 33% Straight line
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 10,000
As at 30 June 2023 10,000
Amortisation
As at 1 July 2022 10,000
As at 30 June 2023 10,000
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 8,325 589 8,914
As at 30 June 2023 8,325 589 8,914
Depreciation
As at 1 July 2022 8,325 196 8,521
Provided during the period - 197 197
As at 30 June 2023 8,325 393 8,718
Net Book Value
As at 30 June 2023 - 196 196
As at 1 July 2022 - 393 393
Page 5