IRIS Accounts Production v23.3.1.45 13687269 Board of Directors 1.11.22 31.8.23 31.8.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure136872692022-10-31136872692023-08-31136872692022-11-012023-08-31136872692021-10-18136872692021-10-192022-10-31136872692022-10-3113687269ns16:EnglandWales2022-11-012023-08-3113687269ns15:PoundSterling2022-11-012023-08-3113687269ns11:Director12022-11-012023-08-3113687269ns11:PrivateLimitedCompanyLtd2022-11-012023-08-3113687269ns11:SmallEntities2022-11-012023-08-3113687269ns11:AuditExemptWithAccountantsReport2022-11-012023-08-3113687269ns11:SmallCompaniesRegimeForDirectorsReport2022-11-012023-08-3113687269ns11:SmallCompaniesRegimeForAccounts2022-11-012023-08-3113687269ns11:FullAccounts2022-11-012023-08-3113687269ns11:Director22022-11-012023-08-3113687269ns11:RegisteredOffice2022-11-012023-08-3113687269ns6:CurrentFinancialInstruments2023-08-3113687269ns6:CurrentFinancialInstruments2022-10-3113687269ns6:ShareCapital2023-08-3113687269ns6:ShareCapital2022-10-3113687269ns6:RetainedEarningsAccumulatedLosses2023-08-3113687269ns6:RetainedEarningsAccumulatedLosses2022-10-3113687269ns6:PlantMachinery2022-10-3113687269ns6:PlantMachinery2022-11-012023-08-3113687269ns6:PlantMachinery2023-08-3113687269ns6:PlantMachinery2022-10-3113687269ns6:WithinOneYearns6:CurrentFinancialInstruments2023-08-3113687269ns6:WithinOneYearns6:CurrentFinancialInstruments2022-10-31
REGISTERED NUMBER: 13687269 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2022 TO 31 AUGUST 2023

FOR

KJCD CONSULTING LIMITED

KJCD CONSULTING LIMITED (REGISTERED NUMBER: 13687269)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 7

KJCD CONSULTING LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 AUGUST 2023







DIRECTORS: K J C Day
Mrs K P Day





REGISTERED OFFICE: Nearwater
Domum Road
Winchester
Hampshire
SO23 9NN





REGISTERED NUMBER: 13687269 (England and Wales)





ACCOUNTANTS: Rothmans LLP
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN

KJCD CONSULTING LIMITED (REGISTERED NUMBER: 13687269)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,816 2,675

CURRENT ASSETS
Debtors 5 3,002 5,240
Cash at bank 15,516 29,053
18,518 34,293
CREDITORS
Amounts falling due within one year 6 5,286 8,364
NET CURRENT ASSETS 13,232 25,929
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,048

28,604

PROVISIONS FOR LIABILITIES - 508
NET ASSETS 15,048 28,096

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 15,046 28,094
15,048 28,096

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

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

The directors acknowledge their 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.

KJCD CONSULTING LIMITED (REGISTERED NUMBER: 13687269)

BALANCE SHEET - continued
31 AUGUST 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 Board of Directors and authorised for issue on 7 December 2023 and were signed on its behalf by:





K J C Day - Director


KJCD CONSULTING LIMITED (REGISTERED NUMBER: 13687269)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 AUGUST 2023


1. STATUTORY INFORMATION

KJCD Consulting Limited 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.

Turnover
Turnover represents the amount derived from consultancy activities.

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation
and any accumulated impairment losses. Historical cost includes expenditure that is directly
attributable to bringing the asset to the location and condition necessary for it to be capable of
operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their
estimated useful lives.

Depreciation is provided on the following basis:
Fixtures & Fittings - 20% straight line
Computer Equipment - 33% straight line
Plant & Machinery - 20% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted
prospectively if appropriate, or if there is an indication of a significant change since the last reporting
date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount
and are recognised in the Income Statement.

Taxation
Taxation for the period 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.


KJCD CONSULTING LIMITED (REGISTERED NUMBER: 13687269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued
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 period 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 period was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 August 2023 2,982
DEPRECIATION
At 1 November 2022 307
Charge for period 859
At 31 August 2023 1,166
NET BOOK VALUE
At 31 August 2023 1,816
At 31 October 2022 2,675

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 5,240
Other debtors 3,002 -
3,002 5,240

KJCD CONSULTING LIMITED (REGISTERED NUMBER: 13687269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 AUGUST 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 2,886 5,872
Other creditors 2,400 2,492
5,286 8,364

7. RELATED PARTY DISCLOSURES

K J C Day

Director and Shareholder of the Company

Amount due from the related party at 31 August 2023 is £3,002

Amount due to the related party at 31 October 2022 was £573

Loans are interest free and repayable on demand

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
KJCD CONSULTING LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KJCD Consulting Limited for the period ended 31 August 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of KJCD Consulting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KJCD Consulting Limited and state those matters that we have agreed to state to the Board of Directors of KJCD Consulting Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KJCD Consulting Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that KJCD Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KJCD Consulting Limited. You consider that KJCD Consulting Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of KJCD Consulting 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 statutory financial statements.






Rothmans LLP
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN


12 December 2023