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REGISTERED NUMBER: 11739991 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

FOR

JENEVA CONSULTANCY SERVICES LIMITED

JENEVA CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 11739991)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 April 2022 to 30 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


JENEVA CONSULTANCY SERVICES LIMITED

COMPANY INFORMATION
for the Period 1 April 2022 to 30 March 2023







DIRECTOR: A W Kearns





SECRETARY: Mrs L A M Kearns





REGISTERED OFFICE: Fairhurst
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB





REGISTERED NUMBER: 11739991 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

JENEVA CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 11739991)

STATEMENT OF FINANCIAL POSITION
30 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 62,726 342
Investments 5 1 1
62,727 343

CURRENT ASSETS
Debtors 6 91,600 90,788
Cash at bank and in hand 6,454 10,125
98,054 100,913
CREDITORS
Amounts falling due within one year 7 65,349 65,934
NET CURRENT ASSETS 32,705 34,979
TOTAL ASSETS LESS CURRENT
LIABILITIES

95,432

35,322

CREDITORS
Amounts falling due after more than one
year

8

(78,220

)

(31,871

)

PROVISIONS FOR LIABILITIES 10 (15,700 ) -
NET ASSETS 1,512 3,451

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,412 3,351
SHAREHOLDERS' FUNDS 1,512 3,451

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 March 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.

JENEVA CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 11739991)

STATEMENT OF FINANCIAL POSITION - continued
30 March 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 14 February 2024 and were signed by:





A W Kearns - Director


JENEVA CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 11739991)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 April 2022 to 30 March 2023

1. STATUTORY INFORMATION

Jeneva Consultancy Services 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.

Turnover represents the net invoice value of services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Computer equipment - 33% on cost

Tangible fixed assets are recorded at cost less depreciation and impairment.

Impairment of assets
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss.

Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.


JENEVA CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 11739991)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 April 2022 to 30 March 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 3 ) .

JENEVA CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 11739991)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 April 2022 to 30 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 6,604
Additions 66,724
At 30 March 2023 73,328
DEPRECIATION
At 1 April 2022 6,262
Charge for period 4,340
At 30 March 2023 10,602
NET BOOK VALUE
At 30 March 2023 62,726
At 31 March 2022 342

The net book value of tangible fixed assets includes £ 59,976 in respect of assets held under hire purchase contracts.

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2022
and 30 March 2023 1
NET BOOK VALUE
At 30 March 2023 1
At 31 March 2022 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,320 30,000
Other debtors 72,280 60,788
91,600 90,788

JENEVA CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 11739991)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 April 2022 to 30 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 8,547 9,584
Hire purchase contracts 8,581 -
Taxation and social security 46,721 54,850
Other creditors 1,500 1,500
65,349 65,934

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 24,257 31,871
Hire purchase contracts 53,963 -
78,220 31,871

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 62,544 -

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 15,700 -

Deferred
tax
£   
Provided during period 15,700
Balance at 30 March 2023 15,700

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 March 2023 and the year ended 31 March 2022:

2023 2022
£    £   
A W Kearns
Balance outstanding at start of period 40,003 (7,094 )
Amounts advanced 83,743 116,883
Amounts repaid (89,554 ) (69,786 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 34,192 40,003

JENEVA CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 11739991)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 April 2022 to 30 March 2023

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

The overdrawn director's loan is unsecured with interest charged at 2.5%, and is to be repaid within 9 months after the year end.

12. RELATED PARTY DISCLOSURES

During the period, total dividends of £58,910 (2022 - £54,600) were paid to the director .

Included in Other debtors is £26,576 (2022: £13,575) owed to the company by the director's wife.