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
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
IJR Consulting Ltd
Statement of financial position
as at 30 September 2023
Cash at bank and in hand
36,762
12,776
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
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
IJR Consulting Ltd
Notes to the Accounts
for the year ended 30 September 2023
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.
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.
The accounts have been prepared under the historical cost convention.
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 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 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.
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
At 30 September 2023
946
661
4,376
5,983
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
At 30 September 2023
415
661
700
1,776
At 30 September 2022
605
-
1
606
Amounts falling due within one year
Trade debtors
1,800
18,072
Accrued income and prepayments
102
463
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
20,534
14,573
Loans from directors
390
1,180
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).