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9828518 1 2021-11-01 2022-10-31 9828518 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 9828518
AJCT LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2023
FOSDYKE ACCOUNTANCY SERVICES LIMITED
THE OLD VICARAGE
1 BELL LANE
FOSDYKE BOSTON
LINCS
PE20 2BS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9828518
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,599 20,508
17,599 20,508
CURRENT ASSETS
Debtors 5 62,221 48,150
Cash at bank and in hand 126,742 116,395
188,963 164,545
Creditors: Amounts Falling Due Within One Year 6 (42,470 ) (40,089 )
NET CURRENT ASSETS (LIABILITIES) 146,493 124,456
TOTAL ASSETS LESS CURRENT LIABILITIES 164,092 144,964
Creditors: Amounts Falling Due After More Than One Year 7 (20,499 ) (24,534 )
NET ASSETS 143,593 120,430
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 143,592 120,429
SHAREHOLDERS' FUNDS 143,593 120,430
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr ADAM GARNER-JONES
Director
07/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AJCT LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 9828518 . The registered office is 32 STATION ROAD, NORTH HYKEHAM, LINCOLN, LINCS, LN6 9AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Sales, marketing and distribution 3 3
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 65,371
Additions 1,042
As at 31 October 2023 66,413
Depreciation
As at 1 November 2022 44,863
Provided during the period 3,951
As at 31 October 2023 48,814
Net Book Value
As at 31 October 2023 17,599
As at 1 November 2022 20,508
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 57,453 42,791
Other debtors 4,768 5,359
62,221 48,150
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 969 1,858
Bank loans and overdrafts 3,200 3,200
Corporation tax 6,115 5,751
Other taxes and social security 9,306 7,978
Other creditors 20,000 20,002
Accruals and deferred income 2,880 1,300
42,470 40,089
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,499 24,534
20,499 24,534
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - -
Later than one year and not later than five years - -
- -
- -
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5