2 false false false false false false false false false false true false false false false false false No description of principal activity 2022-08-01 Sage Accounts Production Advanced 2023 - FRS102_2023 3,445 2,071 275 2,346 1,099 1,374 xbrli:pure xbrli:shares iso4217:GBP 06971969 2022-08-01 2023-07-31 06971969 2023-07-31 06971969 2022-07-31 06971969 2021-08-01 2022-07-31 06971969 2022-07-31 06971969 2021-07-31 06971969 bus:Director1 2022-08-01 2023-07-31 06971969 core:WithinOneYear 2023-07-31 06971969 core:WithinOneYear 2022-07-31 06971969 core:AfterOneYear 2023-07-31 06971969 core:AfterOneYear 2022-07-31 06971969 core:ShareCapital 2023-07-31 06971969 core:ShareCapital 2022-07-31 06971969 core:RetainedEarningsAccumulatedLosses 2023-07-31 06971969 core:RetainedEarningsAccumulatedLosses 2022-07-31 06971969 bus:SmallEntities 2022-08-01 2023-07-31 06971969 bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 06971969 bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 06971969 bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 06971969 bus:FullAccounts 2022-08-01 2023-07-31 06971969 core:OfficeEquipment 2022-08-01 2023-07-31 06971969 core:OfficeEquipment 2023-07-31 06971969 core:OfficeEquipment 2022-07-31
COMPANY REGISTRATION NUMBER: 06971969
EJB CONSULTING LTD
Filleted Unaudited Financial Statements
31 July 2023
EJB CONSULTING LTD
Statement of Financial Position
31 July 2023
2023
2022
Note
£
£
£
Fixed assets
Tangible assets
5
1,099
1,374
Current assets
Cash at bank and in hand
78,046
72,147
Creditors: amounts falling due within one year
6
27,613
29,766
--------
--------
Net current assets
50,433
42,381
--------
--------
Total assets less current liabilities
51,532
43,755
Creditors: amounts falling due after more than one year
7
18,586
21,755
--------
--------
Net assets
32,946
22,000
--------
--------
Capital and reserves
Called up share capital
2
2
Profit and loss account
32,944
21,998
--------
--------
Shareholders funds
32,946
22,000
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 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:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
EJB CONSULTING LTD
Statement of Financial Position (continued)
31 July 2023
These financial statements were approved by the board of directors and authorised for issue on 5 August 2024 , and are signed on behalf of the board by:
Mr E Bardos
Director
Company registration number: 06971969
EJB CONSULTING LTD
Notes to the Financial Statements
Year ended 31 July 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 0DH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
20% reducing balance
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2022: 2 ).
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 August 2022 and 31 July 2023
3,445
3,445
-------
-------
Depreciation
At 1 August 2022
2,071
2,071
Charge for the year
275
275
-------
-------
At 31 July 2023
2,346
2,346
-------
-------
Carrying amount
At 31 July 2023
1,099
1,099
-------
-------
At 31 July 2022
1,374
1,374
-------
-------
6. Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
3,144
3,155
Corporation tax
9,976
6,110
Other creditors
14,493
20,501
--------
--------
27,613
29,766
--------
--------
7. Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
18,586
21,755
--------
--------