Registered number
04468103
CJA Group Limited
Filleted Accounts
30 September 2023
CJA Group Limited
Registered number: 04468103
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 4 42,816 379
Investments 5 121,206 118,430
164,022 118,809
Current assets
Debtors 6 220,291 295,620
Cash at bank and in hand 1,683,446 1,284,110
1,903,737 1,579,730
Creditors: amounts falling due within one year 7 (361,360) (350,680)
Net current assets 1,542,377 1,229,050
Total assets less current liabilities 1,706,399 1,347,859
Provisions for liabilities (5,333) (4,662)
Net assets 1,701,066 1,343,197
Capital and reserves
Called up share capital 50,000 50,000
Profit and loss account 1,651,066 1,293,197
Shareholder's funds 1,701,066 1,343,197
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J M McIntyre
Director
Approved by the board on 28 February 2024
CJA Group Limited
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
The director considers that there are no material uncertainties about the company's ability to continue as a going concern and has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
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 rendering of services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings and equipment 33.3% straight line
Motor vehicles 25% straight line
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.
Debtors
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 recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Leasing commitments
Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Jeremy Staines
Firm: Begbies
Date of audit report: 28 February 2024
3 Employees 2023 2022
Number Number
Average number of persons employed by the company 5 4
4 Tangible fixed assets
Fixtures, fittings and equipment Motor vehicles Total
£ £ £
Cost
At 1 October 2022 35,477 - 35,477
Additions 2,360 54,990 57,350
At 30 September 2023 37,837 54,990 92,827
Depreciation
At 1 October 2022 35,098 - 35,098
Charge for the year 1,165 13,748 14,913
At 30 September 2023 36,263 13,748 50,011
Net book value
At 30 September 2023 1,574 41,242 42,816
At 30 September 2022 379 - 379
5 Investments
Investments in
subsidiary Other
undertakings investments Total
£ £ £
Cost or fair value
At 1 October 2022 200 118,230 118,430
Additions - 93 93
Revaluation - 2,683 2,683
At 30 September 2023 200 121,006 121,206
Historical cost
At 1 October 2022 200 99,583
At 30 September 2023 200 99,676
6 Debtors 2023 2022
£ £
Trade debtors 177,003 193,583
Other debtors 43,288 102,037
220,291 295,620
7 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 71,288 72,488
Amounts owed to group undertakings and undertakings in which the company has a participating interest 200 200
Taxation and social security costs 140,131 56,150
Other creditors 149,741 221,842
361,360 350,680
8 Related party transactions
The amount due to the director at the year end was £1,706 (2022: £1,013).
9 Other information
CJA Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
9 Bonhill Street
London
EC2A 4DJ
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