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Company Registration No. 10968411 (England and Wales)
LJW Accountants Limited Unaudited accounts for the year ended 30 September 2023
LJW Accountants Limited Unaudited accounts Contents
Page
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LJW Accountants Limited Company Information for the year ended 30 September 2023
Director
Jit Bahadur Ghale
Company Number
10968411 (England and Wales)
Registered Office
27 Hardy Avenue Dartford Kent DA1 2FE United Kingdom
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LJW Accountants Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
350 
525 
Current assets
Debtors
750 
7,350 
Cash at bank and in hand
215,018 
167,431 
215,768 
174,781 
Creditors: amounts falling due within one year
(42,659)
(53,166)
Net current assets
173,109 
121,615 
Net assets
173,459 
122,140 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
173,359 
122,040 
Shareholders' funds
173,459 
122,140 
For the 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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 March 2024 and were signed on its behalf by
Jit Bahadur Ghale Director Company Registration No. 10968411
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LJW Accountants Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
LJW Accountants Limited is a private company, limited by shares, registered in England and Wales, registration number 10968411. The registered office is 27 Hardy Avenue, Dartford, Kent, DA1 2FE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Over 5 years
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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LJW Accountants Limited Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2022
875 
At 30 September 2023
875 
Depreciation
At 1 October 2022
350 
Charge for the year
175 
At 30 September 2023
525 
Net book value
At 30 September 2023
350 
At 30 September 2022
525 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
750 
7,350 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,426 
1,266 
Trade creditors
10,000 
16,731 
Taxes and social security
18,791 
25,538 
Other creditors
12,442 
9,631 
42,659 
53,166 
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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