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Registered number: SC230487

SJN Consultants Ltd.

ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024

Prepared By:
SJN Consultants Ltd
Chartered Management Accountants
Creag A' Chaorainn
Inverasdale
Poolewe
Ross-shire
IV22 2LN

SJN Consultants Ltd.

ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024
DIRECTORS
Stuart Nairn
Sandra Nairn
SECRETARY
Sandra Nairn
REGISTERED OFFICE
Creag A' Chaorainn
Inverasdale
Poolewe
Ross-shire
IV22 2LN
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC230487
ACCOUNTANTS
SJN Consultants Ltd
Chartered Management Accountants
Creag A' Chaorainn
Inverasdale
Poolewe
Ross-shire
IV22 2LN

SJN Consultants Ltd.

ACCOUNTS
FOR THEYEARENDED30 APRIL 2024
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

SJN Consultants Ltd.

BALANCE SHEET AT 30 April 2024
20242023
Notes££
FIXED ASSETS
Tangible assets3100150
CURRENT ASSETS
Stock2,0152,275
Debtors53,3874,684
Cash at bank and in hand3,9505,934
9,35212,893
CREDITORS: Amounts falling due within one year62,2156,148
NET CURRENT ASSETS7,1376,745
TOTAL ASSETS LESS CURRENT LIABILITIES7,2376,895
CAPITAL AND RESERVES
Called up share capital73,0003,000
Profit and loss account4,2373,895
SHAREHOLDERS' FUNDS7,2376,895
For the year ending 30 April 2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 2 August 2024 and signed on their behalf by
.............................
Sandra Nairn
Director

SJN Consultants Ltd.

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsstraight line 20%
Equipmentstraight line 33%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company makes contributions to the personal pension schemes of the directors. The pension charge represents the amounts payable by the company to the funds in respect of the year.
2. EMPLOYEES
20242023
No.No.
Average number of employees22

SJN Consultants Ltd.

3. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 1 May 20236353,7219,72514,081
At 30 April 20246353,7219,72514,081
Depreciation
At 1 May 20236353,5719,72513,931
For the year-50-50
At 30 April 20246353,6219,72513,981
Net Book Amounts
At 30 April 2024-100-100
At 30 April 2023-150-150
4. STOCK 20242023
££
Stock comprises:
Work in progress2,0152,275
2,0152,275
5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors3,3764,032
UK corporation tax-629
Prepayments1123
3,3874,684
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax92-
VAT1,1091,309
Directors current account1,0144,798
Trade creditors-41
2,2156,148

SJN Consultants Ltd.

7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
3000 Ordinary shares of £1 each30003000
3,0003,000