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LJS Global Limited

Registered Number
05066916
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2022

LJS Global Limited
Company Information
for the period from 1 July 2021 to 31 December 2022

Directors

Hugo Nicholas Jacobs
Lucian Snow

Registered Address

Ljs Global Ltd International House
36-38 Cornhill
London
EC3V 3NG

Registered Number

05066916 (England and Wales)
LJS Global Limited
Statement of Financial Position
31 December 2022

Notes

31 Dec 2022

30 Jun 2021

£

£

£

£

Fixed assets
Tangible assets643,5671,571
Investments711
43,5681,572
Current assets
Debtors8132,831217,992
Cash at bank and on hand160,751293,299
293,582511,291
Creditors amounts falling due within one year9(28,915)(114,953)
Net current assets (liabilities)264,667396,338
Total assets less current liabilities308,235397,910
Provisions for liabilities10-(185)
Net assets308,235397,725
Capital and reserves
Called up share capital7272
Share premium74,97974,979
Profit and loss account233,184322,674
Shareholders' funds308,235397,725
The financial statements were approved and authorised for issue by the Board of Directors on 22 November 2023, and are signed on its behalf by:
Hugo Nicholas Jacobs
Director
Registered Company No. 05066916
LJS Global Limited
Notes to the Financial Statements
for the period ended 31 December 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognized when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognized 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.
Deferred tax policy
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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222021
Average number of employees during the year11
5.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 21100,171100,171
At 31 December 22100,171100,171
Amortisation and impairment
At 01 July 21100,171100,171
At 31 December 22100,171100,171
Net book value
At 31 December 22--
At 30 June 21--
6.Property, plant and equipment

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 July 21-40,13711,00351,140
Additions41,577-1,04142,618
At 31 December 2241,57740,13712,04493,758
Depreciation and impairment
At 01 July 21-38,76110,80849,569
Charge for year22376224622
At 31 December 222239,13711,03250,191
Net book value
At 31 December 2241,5551,0001,01243,567
At 30 June 21-1,3761951,571
7.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 July 2111
At 31 December 2211
Net book value
At 31 December 2211
At 30 June 2111

Notes

1Other investments other than loans
8.Debtors

2022

2021

££
Trade debtors / trade receivables25,679110,351
Amounts owed by group undertakings106,895106,895
Prepayments and accrued income257746
Total132,831217,992
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognized at transaction price including any transaction costs and subsequently measured at amortized cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2022

2021

££
Trade creditors / trade payables5,74258,632
Taxation and social security18,69956,174
Other creditors4,474147
Total28,915114,953
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognized at transaction price net of any transaction costs and subsequently measured at amortized cost determined using the effective interest method.
10.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)-185
Total-185