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Registered Number: 09298710
England and Wales

 

 

 

A J ACCOUNTING SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4   404 
  404 
Current assets      
Debtors: amounts falling due within one year 5 13,279    14,361 
Cash at bank and in hand 31,983    18,847 
45,262    33,208 
Creditors: amount falling due within one year 6 (10,473)   (1,925)
Net current assets 34,789    31,283 
 
Total assets less current liabilities 34,789    31,687 
Creditors: amount falling due after more than one year 7 (21,918)   (28,111)
Provisions for liabilities 8 (39)   (39)
Net assets 12,832    3,537 
 

Capital and reserves
     
Called up share capital 3    3 
Profit and loss account 12,829    3,534 
Shareholders' funds 12,832    3,537 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 August 2024 and were signed by:


-------------------------------
Alison Basson
Director
1
General Information
A J Accounting Services Limited is a private company, limited by shares, registered in England and Wales, registration number 09298710, registration address 198 Liverpool Road, Cadishead, M44 5DB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15 Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 57,990    57,990 
Additions  
Disposals  
At 30 November 2023 57,990    57,990 
Amortisation
At 01 December 2022 57,990    57,990 
Charge for year  
On disposals  
At 30 November 2023 57,990    57,990 
Net book values
At 30 November 2023  
At 30 November 2022  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 December 2022 998    998 
Additions  
Disposals (998)   (998)
At 30 November 2023  
Depreciation
At 01 December 2022 594    594 
Charge for year 35    35 
On disposals (629)   (629)
At 30 November 2023  
Net book values
Closing balance as at 30 November 2023  
Opening balance as at 01 December 2022 404    404 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 16,202    19,548 
Advance Received (2,923)   (5,187)
13,279    14,361 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 2,978    662 
PAYE & Social Security 1    1 
Accrued Expenses   375 
Other Creditors   1 
Directors' Current Accounts 7,494    886 
10,473    1,925 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 9,000    12,600 
Other Creditors 12,918    15,511 
21,918    28,111 

8.

Provisions for liabilities

2023
£
  2022
£
Pension Provisions 39    39 
39    39 

2