1 October 2022 false No description of principal activity Taxfiler 2024.1 10387026business:PrivateLimitedCompanyLtd2022-10-012023-09-30 103870262022-09-30 103870262022-10-012023-09-30 10387026business:AuditExemptWithAccountantsReport2022-10-012023-09-30 10387026business:FilletedAccounts2022-10-012023-09-30 103870262023-09-30 10387026business:Director12022-10-012023-09-30 10387026business:Director22022-10-012023-09-30 10387026business:RegisteredOffice2022-10-012023-09-30 103870262022-09-30 10387026core:WithinOneYear2023-09-30 10387026core:WithinOneYear2022-09-30 10387026core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 10387026core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 10387026core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 10387026core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 10387026core:PreviouslyStatedAmount2023-09-30 10387026core:PreviouslyStatedAmount2022-09-30 10387026business:SmallEntities2022-10-012023-09-30 10387026countries:EnglandWales2022-10-012023-09-30 10387026core:PlantMachinery2022-10-012023-09-30 10387026core:FurnitureFittings2022-10-012023-09-30 10387026core:ComputerEquipment2022-10-012023-09-30 10387026core:PlantMachinery2022-09-30 10387026core:FurnitureFittings2022-09-30 10387026core:ComputerEquipment2022-09-30 10387026core:PlantMachinery2023-09-30 10387026core:FurnitureFittings2023-09-30 10387026core:ComputerEquipment2023-09-30 103870262021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 10387026 (England and Wales)
IJR Consulting Ltd Unaudited accounts for the year ended 30 September 2023
IJR Consulting Ltd Unaudited accounts Contents
Page
- 2 -
IJR Consulting Ltd Company Information for the year ended 30 September 2023
Directors
I J Robson E M Robson
Company Number
10387026 (England and Wales)
Registered Office
2 Ullswater Road Wimborne BH21 1QT
Accountants
Yannons Chartered Accountants The Gallery New Quay Street Teignmouth Devon TQ14 8DA
- 3 -
IJR Consulting Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,776 
606 
Current assets
Debtors
1,906 
18,538 
Cash at bank and in hand
36,762 
12,776 
38,668 
31,314 
Creditors: amounts falling due within one year
(28,774)
(24,150)
Net current assets
9,894 
7,164 
Total assets less current liabilities
11,670 
7,770 
Provisions for liabilities
Deferred tax
(444)
(115)
Net assets
11,226 
7,655 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
11,222 
7,651 
Shareholders' funds
11,226 
7,655 
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 directors acknowledge their 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 of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by
I J Robson Director Company Registration No. 10387026
- 4 -
IJR Consulting Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
IJR Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 10387026. The registered office is 2 Ullswater Road, Wimborne, BH21 1QT.
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.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
33.3% Straight Line
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.
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.
- 5 -
IJR Consulting Ltd Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2022
946 
- 
3,476 
4,422 
Additions
- 
661 
900 
1,561 
At 30 September 2023
946 
661 
4,376 
5,983 
Depreciation
At 1 October 2022
341 
- 
3,475 
3,816 
Charge for the year
190 
- 
201 
391 
At 30 September 2023
531 
- 
3,676 
4,207 
Net book value
At 30 September 2023
415 
661 
700 
1,776 
At 30 September 2022
605 
- 
1 
606 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,800 
18,072 
Accrued income and prepayments
102 
463 
Other debtors
4 
3 
1,906 
18,538 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
6,219 
5,426 
Taxes and social security
20,534 
14,573 
Other creditors
- 
1,464 
Loans from directors
390 
1,180 
Accruals
1,631 
1,507 
28,774 
24,150 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -