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2022-03-31 06169032 dpl-frs:Item12 2021-04-01 2022-03-31 06169032 dpl-frs:Item12 2021-03-31 06169032 dpl-frs:Item12 2022-03-31 06169032 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 06169032 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 06169032 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06169032 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 06169032 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 06169032 1 2021-04-01 2022-03-31 06169032 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06169032
CLJ Company Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Jeffers Accounting
Management Accountants
Suite 201 Churchill House
120 Bunns Lane
Mill Hill
London
NW7 2AS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06169032
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 13,294 15,078
13,295 15,079
CURRENT ASSETS
Debtors 6 164,683 62,059
Cash at bank and in hand 260 5,300
164,943 67,359
Creditors: Amounts Falling Due Within One Year 7 (157,299 ) (56,855 )
NET CURRENT ASSETS (LIABILITIES) 7,644 10,504
TOTAL ASSETS LESS CURRENT LIABILITIES 20,939 25,583
Creditors: Amounts Falling Due After More Than One Year 8 (17,590 ) (22,721 )
NET ASSETS 3,349 2,862
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 3,249 2,762
SHAREHOLDERS' FUNDS 3,349 2,862
Page 1
Page 2
For the year ending 31 March 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 CRAIG LLEWELLYN JEFFERS
Director
12/03/2024
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
CLJ Company Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06169032 . The registered office is Churchill House Suite 201, 120 Bunns Lane, London, NW7 2AS.
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Leasehold 10%
Fixtures & Fittings 20%
Computer Equipment 33.3%
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 years 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 30,000
As at 31 March 2023 30,000
Amortisation
As at 1 April 2022 29,999
As at 31 March 2023 29,999
Net Book Value
As at 31 March 2023 1
As at 1 April 2022 1
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 16,592 716 3,845 21,153
As at 31 March 2023 16,592 716 3,845 21,153
Depreciation
As at 1 April 2022 1,659 671 3,745 6,075
Provided during the period 1,659 36 89 1,784
As at 31 March 2023 3,318 707 3,834 7,859
Net Book Value
As at 31 March 2023 13,274 9 11 13,294
As at 1 April 2022 14,933 45 100 15,078
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,850 21,116
Prepayments and accrued income (2,500 ) (1,080 )
Other debtors 150,333 42,023
164,683 62,059
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,770 1,348
Bank loans and overdrafts 32 490
Corporation tax 8,042 8,042
Other taxes and social security 6,339 3,057
VAT 38,944 9,936
Net wages 619 -
Capital One Credit Card 983 1,092
HSBC Credit Card 95 100
Director's loan account 100,475 32,790
157,299 56,855
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,590 22,721
17,590 22,721
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5