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COMPANY REGISTRATION NUMBER: 10356468
NJHR ASSOCIATES LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
30 September 2023
NJHR ASSOCIATES LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2023
Contents
Page
Balance sheet 1
Notes to the financial statements 2
NJHR ASSOCIATES LIMITED
BALANCE SHEET
30 September 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
5
279
558
Current assets
Debtors
6
594
Cash at bank and in hand
351
4,804
------------
------------
945
4,804
Creditors: amounts falling due within one year
7
( 752)
( 4,735)
------------
------------
Net current assets
193
69
------------
------------
Total assets less current liabilities
472
627
------------
------------
Net assets
472
627
------------
------------
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
471
626
------------
------------
Shareholders funds
472
627
------------
------------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 8 March 2024 , and are signed on behalf of the board by:
N J Dodson
Director
Company registration number: 10356468
NJHR ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 35 Westgate, Huddersfield, HD1 1PA, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer equipment
-
33% straight line
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tax on profit
Major components of tax expense
2023
2022
£
£
Current tax:
UK current tax expense
328
1,693
Adjustments in respect of prior periods
1
------------
------------
Total current tax
328
1,694
------------
------------
------------
------------
Tax on profit
328
1,694
------------
------------
5. Tangible assets
Computer equipment
£
Cost
At 1 October 2022 and 30 September 2023
1,895
------------
Depreciation
At 1 October 2022
1,337
Charge for the year
279
------------
At 30 September 2023
1,616
------------
Carrying amount
At 30 September 2023
279
------------
At 30 September 2022
558
------------
6. Debtors
2023
2022
£
£
Trade debtors
594
------------
------------
7. Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
325
300
Corporation tax
328
1,693
Social security and other taxes
71
495
Directors loan account
28
2,247
------------
------------
752
4,735
------------
------------
8. Called up share capital
Issued, called up and fully paid
2023
2022
No.
£
No.
£
Ordinary shares of £ 0.01 each
75
1
75
1
A Ordinary shares of £ 0.01 each
25
25
------------
------------
------------
------------
100
1
100
1
------------
------------
------------
------------
9. Related party transactions
Included in creditors is a loan payable to the director in the sum of £28 (2022 - £2,247). The loan is unsecured, repayable on demand and currently interest free.
10. Controlling party
The company is controlled by the director.