Registered number
SC628263
SJCP International Ltd
Filleted Accounts
30 April 2024
SJCP International Ltd
Registered number: SC628263
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,389 1,853
Current assets
Cash at bank and in hand 72,161 58,918
Creditors: amounts falling due within one year 4 (14,047) (19,308)
Net current assets 58,114 39,610
Net assets 59,503 41,463
Capital and reserves
Called up share capital 1 1
Profit and loss account 59,502 41,462
Shareholder's funds 59,503 41,463
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S Clarke
Director
Approved by the board on 2 August 2024
SJCP International Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% by Reducing Balance
Fixtures, fittings, tools and equipment 25% by Reducing Balance
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 2,415
At 30 April 2024 2,415
Depreciation
At 1 May 2023 562
Charge for the year 464
At 30 April 2024 1,026
Net book value
At 30 April 2024 1,389
At 30 April 2023 1,853
4 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 13,022 18,201
Other creditors 1,025 1,107
14,047 19,308
5 Other information
SJCP International Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
131 Strathkinnes Road
Kirkcaldy
Fife
KY2 5PZ
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