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Registration number: 12895377

James Harris Imaging and Consultancy Limited

Unaudited Financial Statements

for the Year Ended 30 September 2023

 

James Harris Imaging and Consultancy Limited

(Registration number: 12895377)

Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

3

-

48,469

Current assets

 

Debtors

4

10,644

819

Cash at bank and in hand

 

42,520

27,414

 

53,164

28,233

Creditors: Amounts falling due within one year

5

(55,583)

(64,302)

Net current liabilities

 

(2,419)

(36,069)

Total assets less current liabilities

 

(2,419)

12,400

Provisions for liabilities

-

(12,117)

Net (liabilities)/assets

 

(2,419)

283

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

(2,519)

183

Shareholders' (deficit)/funds

 

(2,419)

283

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

 

James Harris Imaging and Consultancy Limited

(Registration number: 12895377)

Balance Sheet as at 30 September 2023

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 7 March 2024
 

.........................................

James Michael Harris
Director


 

 

James Harris Imaging and Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

Accounting policies

James Harris Imaging and Consultancy Limited is a private company, limited by shares, domiciled in England and Wales, company number 12895377. The registered office is at Church Farm House, Church Street, Denby, Derbyshire, DE5 8PH, United Kingdom.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

 

James Harris Imaging and Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% reducing balance

Plant and Machinery

20% reducing balance

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Statement of Income and Retained Earnings and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

2

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

 

James Harris Imaging and Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

3

Tangible assets

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost

At 1 October 2022

13,520

67,900

81,420

Disposals

(13,520)

(67,900)

(81,420)

At 30 September 2023

-

-

-

Depreciation

At 1 October 2022

3,245

29,706

32,951

Charge for the year

2,704

16,975

19,679

Eliminated on disposal

(5,949)

(46,681)

(52,630)

At 30 September 2023

-

-

-

Carrying amount

At 30 September 2023

-

-

-

At 30 September 2022

10,275

38,194

48,469

4

Debtors

2023
£

2022
£

Trade debtors

10,644

-

PAYE

-

819

10,644

819

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Hire purchase liability

-

34,741

Taxation and social security

21,378

5,377

Accruals and deferred income

1,715

1,300

Director's loan account

32,490

22,884

55,583

64,302