CJA Group Limited |
Notes to the Accounts |
for the year ended 30 September 2023 |
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1 |
Accounting policies |
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Basis of preparation |
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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). |
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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. |
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Turnover |
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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. |
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Tangible fixed assets |
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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: |
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Fixtures, fittings and equipment |
33.3% straight line |
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Motor vehicles |
25% straight line |
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Investments |
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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. |
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Debtors |
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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. |
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Creditors |
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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. |
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Taxation |
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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. |
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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. |
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Leasing commitments |
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Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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2 |
Audit information |
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The audit report is unqualified. |
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Senior statutory auditor: |
Jeremy Staines |
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Firm: |
Begbies |
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Date of audit report: |
28 February 2024 |
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3 |
Employees |
2023 |
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2022 |
Number |
Number |
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Average number of persons employed by the company |
5 |
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4 |
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4 |
Tangible fixed assets |
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Fixtures, fittings and equipment |
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Motor vehicles |
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Total |
£ |
£ |
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Cost |
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At 1 October 2022 |
35,477 |
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- |
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35,477 |
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Additions |
2,360 |
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54,990 |
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57,350 |
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At 30 September 2023 |
37,837 |
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54,990 |
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92,827 |
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Depreciation |
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At 1 October 2022 |
35,098 |
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- |
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35,098 |
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Charge for the year |
1,165 |
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13,748 |
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14,913 |
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At 30 September 2023 |
36,263 |
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13,748 |
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50,011 |
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Net book value |
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At 30 September 2023 |
1,574 |
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41,242 |
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42,816 |
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At 30 September 2022 |
379 |
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- |
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379 |
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5 |
Investments |
Investments in |
subsidiary |
Other |
undertakings |
investments |
Total |
£ |
£ |
£ |
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Cost or fair value |
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At 1 October 2022 |
200 |
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118,230 |
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118,430 |
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Additions |
- |
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93 |
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93 |
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Revaluation |
- |
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2,683 |
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2,683 |
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At 30 September 2023 |
200 |
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121,006 |
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121,206 |
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Historical cost |
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At 1 October 2022 |
200 |
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99,583 |
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At 30 September 2023 |
200 |
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99,676 |
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6 |
Debtors |
2023 |
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2022 |
£ |
£ |
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Trade debtors |
177,003 |
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193,583 |
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Other debtors |
43,288 |
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102,037 |
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220,291 |
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295,620 |
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7 |
Creditors: amounts falling due within one year |
2023 |
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2022 |
£ |
£ |
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Trade creditors |
71,288 |
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72,488 |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
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200 |
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200 |
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Taxation and social security costs |
140,131 |
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56,150 |
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Other creditors |
149,741 |
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221,842 |
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361,360 |
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350,680 |
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8 |
Related party transactions |
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The amount due to the director at the year end was £1,706 (2022: £1,013). |
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9 |
Other information |
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CJA Group Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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9 Bonhill Street |
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London |
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EC2A 4DJ |