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REGISTERED NUMBER: 11286451 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

J A H Consultancy Ltd

J A H Consultancy Ltd (Registered number: 11286451)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J A H Consultancy Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: J Holdsworth





REGISTERED OFFICE: 7 Morston Court
Aisecombe Way
Weston Super Mare
Somerset
BS22 8NG





REGISTERED NUMBER: 11286451 (England and Wales)





ACCOUNTANTS: Atkins & Co Chartered Accountants
7 Morston Court
Aisecombe Way
Weston Super Mare
Somerset
BS22 8NG

J A H Consultancy Ltd (Registered number: 11286451)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,066 1,422
Investment property 5 850,242 238,259
851,308 239,681

CURRENT ASSETS
Debtors 6 1,280,720 1,062,000
Cash at bank 685,327 631,387
1,966,047 1,693,387
CREDITORS
Amounts falling due within one year 7 414,091 348,006
NET CURRENT ASSETS 1,551,956 1,345,381
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,403,264

1,585,062

PROVISIONS FOR LIABILITIES 3,202 -
NET ASSETS 2,400,062 1,585,062

CAPITAL AND RESERVES
Called up share capital 100 100
Non Distributable Reserves 8 8,806 -
Retained earnings 2,391,156 1,584,962
2,400,062 1,585,062

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J A H Consultancy Ltd (Registered number: 11286451)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 December 2023 and were signed by:





J Holdsworth - Director


J A H Consultancy Ltd (Registered number: 11286451)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

J A H Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery - 25% Reducing Balance Basis

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

J A H Consultancy Ltd (Registered number: 11286451)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 1,750
DEPRECIATION
At 1 April 2022 328
Charge for year 356
At 31 March 2023 684
NET BOOK VALUE
At 31 March 2023 1,066
At 31 March 2022 1,422

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022 238,259
Additions 600,242
Revaluations 11,741
At 31 March 2023 850,242
NET BOOK VALUE
At 31 March 2023 850,242
At 31 March 2022 238,259

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2023 850,242

If investment property had not been revalued it would have been included at the following historical cost:

31.3.23 31.3.22
£    £   
Cost 838,501 238,258

Investment Property was valued on an open market basis on 31 March 2023 by the director .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 1,250,880 1,062,000
Other debtors 29,840 -
1,280,720 1,062,000

J A H Consultancy Ltd (Registered number: 11286451)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 15,437 10,108
Taxation and social security 397,654 334,345
Other creditors 1,000 3,553
414,091 348,006

8. RESERVES
Non
Distributable
Reserves
£   
Fair value adjustments 8,806

At 31 March 2023 8,806

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Directors
Balance outstanding at start of year (2,354 ) 249,981
Amounts advanced 33,915 -
Amounts repaid (3,120 ) (252,335 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 28,441 (2,354 )

Amounts are given free of interest and are repayable on demand. The outstanding balance at the year end was repaid within 9 months of the company year end.