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REGISTERED NUMBER: 04641375 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th June 2023

for

JUST ACCOUNTING MEDIA LIMITED

JUST ACCOUNTING MEDIA LIMITED (REGISTERED NUMBER: 04641375)






Contents of the Financial Statements
for the Year Ended 30th June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JUST ACCOUNTING MEDIA LIMITED

Company Information
for the Year Ended 30th June 2023







DIRECTOR: J A Morris





SECRETARY: J A Morris





REGISTERED OFFICE: 89 Leigh Road
Eastleigh
Hampshire
SO50 9DQ





REGISTERED NUMBER: 04641375 (England and Wales)





ACCOUNTANTS: Graham Martin & Co
Accountants
89 Leigh Road
Eastleigh
Hampshire
SO50 9DQ

JUST ACCOUNTING MEDIA LIMITED (REGISTERED NUMBER: 04641375)

Balance Sheet
30th June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,615 2,750
Tangible assets 5 19,752 18,740
29,367 21,490

CURRENT ASSETS
Debtors 6 187,259 376,859
Cash at bank and in hand 292,384 364,426
479,643 741,285
CREDITORS
Amounts falling due within one year 7 352,031 494,250
NET CURRENT ASSETS 127,612 247,035
TOTAL ASSETS LESS CURRENT
LIABILITIES

156,979

268,525

CREDITORS
Amounts falling due after more than one
year

8

(67,204

)

(72,696

)

PROVISIONS FOR LIABILITIES (7,342 ) (5,373 )
NET ASSETS 82,433 190,456

CAPITAL AND RESERVES
Called up share capital 101 101
Share premium 4,975 4,975
Retained earnings 77,357 185,380
SHAREHOLDERS' FUNDS 82,433 190,456

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

JUST ACCOUNTING MEDIA LIMITED (REGISTERED NUMBER: 04641375)

Balance Sheet - continued
30th June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11th March 2024 and were signed by:





J A Morris - Director


JUST ACCOUNTING MEDIA LIMITED (REGISTERED NUMBER: 04641375)

Notes to the Financial Statements
for the Year Ended 30th June 2023

1. STATUTORY INFORMATION

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

Intangible assets
Website costs are being amortised on a 25% straight line basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 14 ) .

JUST ACCOUNTING MEDIA LIMITED (REGISTERED NUMBER: 04641375)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st July 2022 11,000
Additions 12,820
At 30th June 2023 23,820
AMORTISATION
At 1st July 2022 8,250
Charge for year 5,955
At 30th June 2023 14,205
NET BOOK VALUE
At 30th June 2023 9,615
At 30th June 2022 2,750

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st July 2022 92,053
Additions 7,625
Disposals (399 )
At 30th June 2023 99,279
DEPRECIATION
At 1st July 2022 73,313
Charge for year 6,583
Eliminated on disposal (369 )
At 30th June 2023 79,527
NET BOOK VALUE
At 30th June 2023 19,752
At 30th June 2022 18,740

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 123,512 267,244
Other debtors 63,747 109,615
187,259 376,859

JUST ACCOUNTING MEDIA LIMITED (REGISTERED NUMBER: 04641375)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,651 5,630
Trade creditors 19,190 24,544
Taxation and social security 85,672 156,724
Other creditors 241,518 307,352
352,031 494,250

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 37,204 42,696
Other creditors 30,000 30,000
67,204 72,696

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Loan account 30,000 30,000

Repayable by instalments
Bank loans more 5 yr by instal 14,599 20,175

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th June 2023 and 30th June 2022:

2023 2022
£    £   
J A Morris
Balance outstanding at start of year 83 25
Amounts advanced 186,120 197,000
Amounts repaid (186,191 ) (196,942 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12 83

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J A Morris.