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Registered Number: 10866297
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 March 2023

for

AJL DIGITAL LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,258    2,053 
2,258    2,053 
Current assets      
Debtors 4 56,847   
Cash at bank and in hand 26,274    94,483 
83,121    94,483 
Creditors: amount falling due within one year 5 (3,913)   (19,188)
Net current assets 79,208    75,295 
 
Total assets less current liabilities 81,466    77,348 
Provisions for liabilities 6 (600)   (390)
Net assets 80,866    76,958 
 

Capital and reserves
     
Called up share capital 7 11    11 
Profit and loss account 80,855    76,947 
Shareholder's funds 80,866    76,958 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 March 2024 and were signed on its behalf by:


-------------------------------
Alan Williamson
Director
1
General Information
AJL Digital Limited is a private company, limited by shares, registered in England and Wales, registration number 10866297, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
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:
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 0 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2022 938    3,009    3,947 
Additions   855    855 
Disposals    
At 31 March 2023 938    3,864    4,802 
Depreciation
At 01 April 2022   1,894    1,894 
Charge for year   650    650 
On disposals    
At 31 March 2023   2,544    2,544 
Net book values
Closing balance as at 31 March 2023 938    1,320    2,258 
Opening balance as at 01 April 2022 938    1,115    2,053 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 56,847   
56,847   

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 1,797    796 
Accrued Expenses 600    600 
Other Creditors   8,440 
Directors' Current Accounts   8,224 
VAT 1,516    1,128 
3,913    19,188 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 600    390 
600    390 

7.

Share Capital

Authorised
10 Ordinary shares of £1.00 each
1 B Ordinary share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
10 Ordinary shares of £1.00 each 10    10 
1 B Ordinary share of £1.00 each  
11    11 

2