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Registered Number: 08082372
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 July 2023

for

FJD CONSULTING (AND DESIGN) LTD

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of FJD Consulting (And Design) Ltd for the year ended 31 July 2023 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us.

As a practicing member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations.

This report is made solely to the Board of Directors of FJD Consulting (And Design) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of FJD Consulting (And Design) Ltd and state those matters that we have agreed to state to the Board of Directors of FJD Consulting (And Design) Ltd, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FJD Consulting (And Design) Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that FJD Consulting (And Design) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of FJD Consulting (And Design) Ltd. You consider that FJD Consulting (And Design) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of FJD Consulting (And Design) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.



....................................................
Pointon Young
33 Ludgate Hill
Birmingham
B3 1EH
09 April 2024
1
 
 
Notes
 
31/07/2023
£
  31/07/2022
£
Fixed assets      
Tangible fixed assets 3 41,371    52,595 
41,371    52,595 
Current assets      
Debtors: amounts falling due within one year 883,540    1,308,055 
Debtors: amounts falling due after one year 426,963    421,271 
Cash at bank and in hand 717,639    778,835 
2,028,142    2,508,161 
Creditors: amount falling due within one year (329,573)   (539,302)
Net current assets 1,698,569    1,968,859 
 
Total assets less current liabilities 1,739,940    2,021,454 
Creditors: amount falling due after more than one year   (83,333)
Provisions for liabilities (10,342)   (9,992)
Net assets 1,729,598    1,928,129 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 1,729,498    1,928,029 
Shareholder's funds 1,729,598    1,928,129 
 


For the year ended 31 July 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 April 2024 and were signed on its behalf by:


-------------------------------
S Moon
Director
-------------------------------
C Jefferson
Director
2
General Information
FJD Consulting (And Design) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08082372, registration address 33 Ludgate Hill, Birmingham, B3 1EH. The trading address of the company is 87 Caroline Street, Birmingham, B3 1UP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 1A Financial Reporting Standard for Smaller Entities (effective January 2016).
The preparation of financial statements in compliance with FRS 102 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.
The following principal accounting policies have been applied:
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date.
When the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Current tax represents the amount of tax payable of receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been exacted or substantively enacted by the balance sheet date.

Deferred taxation
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. 


Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the tax rates and allowances that apply to the sale of the asset.
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:
Fixtures and Fittings 25% Straight Line
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 34 (2022 : 35).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 August 2022 140,719    140,719 
Additions 14,254    14,254 
Disposals  
At 31 July 2023 154,973    154,973 
Depreciation
At 01 August 2022 88,124    88,124 
Charge for year 25,478    25,478 
On disposals  
At 31 July 2023 113,602    113,602 
Net book values
Closing balance as at 31 July 2023 41,371    41,371 
Opening balance as at 01 August 2022 52,595    52,595 


4.

Share Capital

Authorised
40 Class A shares of £1.00 each
40 Class B shares of £1.00 each
20 Class C shares of £1.00 each
Allotted, called up and fully paid
31/07/2023
£
  31/07/2022
£
40 Class A shares of £1.00 each 40    40 
40 Class B shares of £1.00 each 40    40 
20 Class C shares of £1.00 each 20    20 
100    100 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
31/07/2023
£
 31/07/2022
£
 31/07/2023
£
 31/07/2022
£
FJD Construction Ltd1,995 
FJD Property Ltd(68,900)(59,920)479,960 474,266 
P & Y Commercial Consultants Limited3,236 3,236 

Mr M Jenner is a director of FJD Consulting (And Design) Ltd and is also a director of FJD Construction Ltd.
Mr S Moon and Mr M Jenner are directors of FJD Consulting (And Design) Ltd and also directors of FJD Property Ltd.
Mr M Jenner is a director of FJD Consulting (And Design) Ltd and is also a director of P & Y Commercial Consultants Limited.
3