2022-07-01 07676245 2023-06-30 07676245 2022-07-01 2023-06-30 07676245 uk-bus:RegisteredOffice 2022-07-01 2023-06-30 07676245 uk-bus:Director1 2022-07-01 2023-06-30 07676245 uk-bus:Director1 2023-06-30 07676245 2022-06-30 07676245 2021-07-01 2022-06-30 07676245 uk-core:WithinOneYear 2022-06-30 07676245 uk-core:WithinOneYear 2023-06-30 07676245 uk-core:AfterOneYear 2022-06-30 07676245 uk-core:AfterOneYear 2023-06-30 07676245 uk-core:RetainedEarningsAccumulatedLosses 2023-06-30 07676245 uk-core:RetainedEarningsAccumulatedLosses 2022-06-30 07676245 uk-core:PlantMachinery 2022-07-01 2023-06-30 07676245 uk-core:ToolsEquipment 2022-07-01 2023-06-30 07676245 uk-core:ToolsEquipment 2022-06-30 07676245 uk-core:PlantMachinery 2022-06-30 07676245 uk-core:PlantMachinery 2023-06-30 07676245 uk-core:ToolsEquipment 2023-06-30 07676245 uk-core:AfterOneYear uk-core:Secured 2023-06-30 07676245 uk-core:AfterOneYear uk-core:Secured 2022-06-30 iso4217:GBP xbrli:pure 07676245 uk-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 07676245 uk-bus:FRS102 2022-07-01 2023-06-30 07676245 uk-bus:FullAccounts 2022-07-01 2023-06-30 07676245 uk-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30
J&A SYSTEMS LIMITED
Registered Number:07676245
For the year ended 30 June 2023
England and Wales
Report of the Director and Unaudited Financial Statements
2
For the year ended 30 June 2023
J&A SYSTEMS LIMITED
Contents Page
Company Information
1
2
Director's Report
3
Independent Accountants' Report
4
Income Statement
5
Statement of Financial Position
6 to 7
Notes to the Financial Statements
3
For the year ended 30 June 2023
J&A SYSTEMS LIMITED
Company Information
Mr David Taylor
Director
07676245
Registered Number
21 GRACE AVENUE
Registered Office
LIVERPOOL
Merseyside
L10 0AW
MASRI & CO ACCOUNTANTS
Accountants
3RD FLOOR
5 RAINFORD SQUARE
LIVERPOOL
MERSEYSIDE
L2 6PX
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4
For the year ended 30 June 2023
J&A SYSTEMS LIMITED
Director's Report
The director presents his report and accounts for the year ended 30 June 2023.
Principal activities
The principal activity of the company continued to be that of
Director
The director who served the company throughout the year was as follows:
Mr David Taylor
Mr David Taylor
Signed on behalf of the board of directors
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Date:
26 March 2024
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5
For the year ended 30 June 2023
J&A SYSTEMS LIMITED
Independent Accountants' Report
As described on the balance sheet you are responsible for the preparation of the financial statements for the year
ended 30 June 2023 and you consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to
fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
MASRI & CO ACCOUNTANTS
3RD FLOOR
5 RAINFORD SQUARE
LIVERPOOL
MERSEYSIDE
L2 6PX
Date:
26 March 2024
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6
For the year ended 30 June 2023
J&A SYSTEMS LIMITED
Income Statement
2022
£
2023
£
Turnover
76,874
102,767
(54,365)
Cost of sales
(35,577)
48,402
Gross profit
41,297
Distribution costs
(1,360)
(1,780)
Administrative expenses
(34,131)
(32,918)
5,806
13,704
Other operating income
3,758
4,156
Operating profit
9,564
17,860
Interest payable and similar charges
(437)
(437)
9,127
17,423
Profit before taxation
(1,754)
(3,272)
Taxation
7,373
Profit for the financial year
14,151
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7
Registered Number :
07676245
As at 30 June 2023
J&A SYSTEMS LIMITED
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
601
707
2
601
707
Current assets
Inventories
12,000
12,000
3
Trade and other receivables
14,687
15,580
4
33,339
Cash and cash equivalents
23,652
51,232
60,026
Trade and other payables: amounts falling due within one
year
(49,905)
(49,958)
5
10,121
1,274
Net current assets
Total assets less current liabilities
1,875
10,828
Trade and other payables: amounts falling due after more
than one year
(16,000)
(12,091)
6
(10,216)
Net liabilities
(5,172)
Capital and reserves
Retained earnings
(10,216)
(5,172)
(10,216)
(5,172)
Shareholders' funds
For the year ended 30 June 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Mr David Taylor
These financial statements were approved and authorised for issue by the Board on 26 March 2024 and were signed by:
The notes form part of these financial statements
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8
For the year ended 30 June 2023
J&A SYSTEMS LIMITED
Notes to the Financial Statements
Statutory Information
J&A SYSTEMS LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07676245.
Registered address:
21 GRACE AVENUE
LIVERPOOL
Merseyside
L10 0AW
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
15 Reducing balance
15 Reducing balance
Computer equipment
2. Property, plant and equipment
Total
Computer
equipment
Plant and
machinery
£
£
£
Cost or
valuation
At 01 July 2022
1,405
230
1,175
At 30 June 2023
1,175
230
1,405
Provision for depreciation and impairment
At 01 July 2022
698
192
506
Charge for year
106
5
101
At 30 June 2023
804
197
607
At 30 June 2023
Net book value
568
33
601
At 30 June 2022
669
38
707
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9
For the year ended 30 June 2023
J&A SYSTEMS LIMITED
Notes to the Financial Statements Continued
3. Inventories
2022
2023
£
£
Stocks
12,000
12,000
4. Trade and other receivables
2022
2023
£
£
Other debtors
15,580
14,687
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
1,931
-
Taxation and social security
48,027
49,525
Other creditors
-
380
49,958
49,905
6. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Bank loans and overdraft
12,091
16,000
7. Average number of persons employed
During the year the average number of employees was 0
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