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REGISTERED NUMBER: 11030590 (England and Wales)
















Jbyron Design Ltd

Unaudited Financial Statements

for the Year Ended 30th April 2024






Jbyron Design Ltd (Registered number: 11030590)






Contents of the Financial Statements
for the Year Ended 30th April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Jbyron Design Ltd

Company Information
for the Year Ended 30th April 2024







Director: J B Hall





Registered office: 4 Post Office Walk
Hertford
Hertfordshire
SG14 1DL





Registered number: 11030590 (England and Wales)





Accountants: Playfair Partnerships Limited
4 Post Office Walk
Hertford
Hertfordshire
SG14 1DL

Jbyron Design Ltd (Registered number: 11030590)

Statement of Financial Position
30th April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 207 834

Current assets
Debtors 5 - 28,272
Cash at bank 5,930 107,406
5,930 135,678
Creditors
Amounts falling due within one year 6 24,102 135,311
Net current (liabilities)/assets (18,172 ) 367
Total assets less current liabilities (17,965 ) 1,201

Capital and reserves
Called up share capital 800 800
Retained earnings (18,765 ) 401
(17,965 ) 1,201

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th July 2024 and were signed by:





J B Hall - Director


Jbyron Design Ltd (Registered number: 11030590)

Notes to the Financial Statements
for the Year Ended 30th April 2024

1. Statutory information

Jbyron Design Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of consultancy services. Turnover from the rendering of services is recognised on the date the service is completed.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment 50% straight line
Fixtures and fittings 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is credited or charged to profit or loss .

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Jbyron Design Ltd (Registered number: 11030590)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

3. Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

4. Tangible fixed assets
Plant and
machinery
£   
Cost
At 1st May 2023
and 30th April 2024 5,895
Depreciation
At 1st May 2023 5,061
Charge for year 627
At 30th April 2024 5,688
Net book value
At 30th April 2024 207
At 30th April 2023 834

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors - 28,272

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Taxation and social security (4,474 ) 20,873
Other creditors 28,576 114,438
24,102 135,311