Registered number: SC230487 | ||||||||
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 | ||||||||
SECRETARY | ||||||||
REGISTERED OFFICE | ||||||||
Ross-shire | ||||||||
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 Sheet | 3 | |||||||
Notes To The Accounts | 4 | |||||||
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 | ||||||||||
2024 | 2023 | |||||||||
Notes | £ | £ | ||||||||
FIXED ASSETS | ||||||||||
Tangible assets | 3 | |||||||||
CURRENT ASSETS | ||||||||||
Stock | ||||||||||
Debtors | 5 | |||||||||
Cash at bank and in hand | ||||||||||
9,352 | 12,893 | |||||||||
CREDITORS: Amounts falling due within one year | 6 | |||||||||
NET CURRENT ASSETS | 6,745 | |||||||||
TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
CAPITAL AND RESERVES | ||||||||||
Called up share capital | 7 | |||||||||
Profit and loss account | 4,237 | 3,895 | ||||||||
SHAREHOLDERS' FUNDS | ||||||||||
Approved by the board on | ||||||||||
............................. | ||||||||||
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 | ||||||||
Fixtures and Fittings | straight line 20% | |||||||
Equipment | straight 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 | ||||||
2024 | 2023 | |||||
No. | No. | |||||
Average number of employees | 2 | |||||
SJN Consultants Ltd. | ||||||||
3. TANGIBLE FIXED ASSETS | ||||||||
Plant and | Fixtures | |||||||
Machinery | and Fittings | Equipment | Total | |||||
£ | £ | £ | £ | |||||
Cost | ||||||||
At 1 May 2023 | 635 | 3,721 | 9,725 | 14,081 | ||||
At 30 April 2024 | 635 | 3,721 | 9,725 | 14,081 | ||||
Depreciation | ||||||||
At 1 May 2023 | 635 | 3,571 | 9,725 | 13,931 | ||||
For the year | - | 50 | - | 50 | ||||
At 30 April 2024 | 635 | 3,621 | 9,725 | 13,981 | ||||
Net Book Amounts | ||||||||
At 30 April 2024 | 100 | |||||||
At 30 April 2023 | 150 | |||||||
4. STOCK | 2024 | 2023 | ||||
£ | £ | |||||
Stock comprises: | ||||||
Work in progress | ||||||
5. DEBTORS | 2024 | 2023 | ||||||
£ | £ | |||||||
Amounts falling due within one year | ||||||||
Trade debtors | 3,376 | 4,032 | ||||||
UK corporation tax | - | 629 | ||||||
Prepayments | 11 | 23 | ||||||
3,387 | 4,684 | |||||||
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
2024 | 2023 | |||||||
£ | £ | |||||||
UK corporation tax | 92 | - | ||||||
VAT | 1,109 | 1,309 | ||||||
Directors current account | 1,014 | 4,798 | ||||||
Trade creditors | - | 41 | ||||||
2,215 | 6,148 | |||||||
SJN Consultants Ltd. | ||||||||
7. SHARE CAPITAL | 2024 | 2023 | ||||||
£ | £ | |||||||
Allotted, issued and fully paid: | ||||||||
3000 | 3000 | |||||||
3,000 | 3,000 | |||||||