2023-02-012024-01-312024-01-31false03149549JNG Computing Ltd2024-08-2762012iso4217:GBPxbrli:pure031495492023-02-01031495492024-01-31031495492023-02-012024-01-31031495492022-02-01031495492023-01-31031495492022-02-012023-01-3103149549bus:SmallEntities2023-02-012024-01-3103149549bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3103149549bus:AbridgedAccounts2023-02-012024-01-3103149549bus:PrivateLimitedCompanyLtd2023-02-012024-01-3103149549core:WithinOneYear2024-01-3103149549core:AfterOneYear2024-01-3103149549core:WithinOneYear2023-01-3103149549core:AfterOneYear2023-01-3103149549core:ShareCapital2024-01-3103149549core:SharePremium2024-01-3103149549core:RevaluationReserve2024-01-3103149549core:OtherReservesSubtotal2024-01-3103149549core:RetainedEarningsAccumulatedLosses2024-01-3103149549core:ShareCapital2023-01-3103149549core:SharePremium2023-01-3103149549core:RevaluationReserve2023-01-3103149549core:OtherReservesSubtotal2023-01-3103149549core:RetainedEarningsAccumulatedLosses2023-01-3103149549core:LandBuildings2024-01-3103149549core:PlantMachinery2024-01-3103149549core:Vehicles2024-01-3103149549core:FurnitureFittings2024-01-3103149549core:OfficeEquipment2024-01-3103149549core:NetGoodwill2024-01-3103149549core:IntangibleAssetsOtherThanGoodwill2024-01-3103149549core:ListedExchangeTraded2024-01-3103149549core:UnlistedNon-exchangeTraded2024-01-3103149549core:LandBuildings2023-01-3103149549core:PlantMachinery2023-01-3103149549core:Vehicles2023-01-3103149549core:FurnitureFittings2023-01-3103149549core:OfficeEquipment2023-01-3103149549core:NetGoodwill2023-01-3103149549core:IntangibleAssetsOtherThanGoodwill2023-01-3103149549core:ListedExchangeTraded2023-01-3103149549core:UnlistedNon-exchangeTraded2023-01-3103149549core:LandBuildings2023-02-012024-01-3103149549core:PlantMachinery2023-02-012024-01-3103149549core:Vehicles2023-02-012024-01-3103149549core:FurnitureFittings2023-02-012024-01-3103149549core:OfficeEquipment2023-02-012024-01-3103149549core:NetGoodwill2023-02-012024-01-3103149549core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3103149549core:ListedExchangeTraded2023-02-012024-01-3103149549core:UnlistedNon-exchangeTraded2023-02-012024-01-3103149549core:MoreThanFiveYears2023-02-012024-01-3103149549core:Non-currentFinancialInstruments2024-01-3103149549core:Non-currentFinancialInstruments2023-01-3103149549dpl:CostSales2023-02-012024-01-3103149549dpl:DistributionCosts2023-02-012024-01-3103149549core:LandBuildings2023-02-012024-01-3103149549core:PlantMachinery2023-02-012024-01-3103149549core:Vehicles2023-02-012024-01-3103149549core:FurnitureFittings2023-02-012024-01-3103149549core:OfficeEquipment2023-02-012024-01-3103149549dpl:AdministrativeExpenses2023-02-012024-01-3103149549core:NetGoodwill2023-02-012024-01-3103149549core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3103149549dpl:GroupUndertakings2023-02-012024-01-3103149549dpl:ParticipatingInterests2023-02-012024-01-3103149549dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3103149549core:ListedExchangeTraded2023-02-012024-01-3103149549dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3103149549core:UnlistedNon-exchangeTraded2023-02-012024-01-3103149549dpl:CostSales2022-02-012023-01-3103149549dpl:DistributionCosts2022-02-012023-01-3103149549core:LandBuildings2022-02-012023-01-3103149549core:PlantMachinery2022-02-012023-01-3103149549core:Vehicles2022-02-012023-01-3103149549core:FurnitureFittings2022-02-012023-01-3103149549core:OfficeEquipment2022-02-012023-01-3103149549dpl:AdministrativeExpenses2022-02-012023-01-3103149549core:NetGoodwill2022-02-012023-01-3103149549core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3103149549dpl:GroupUndertakings2022-02-012023-01-3103149549dpl:ParticipatingInterests2022-02-012023-01-3103149549dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3103149549core:ListedExchangeTraded2022-02-012023-01-3103149549dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3103149549core:UnlistedNon-exchangeTraded2022-02-012023-01-3103149549core:NetGoodwill2024-01-3103149549core:IntangibleAssetsOtherThanGoodwill2024-01-3103149549core:LandBuildings2024-01-3103149549core:PlantMachinery2024-01-3103149549core:Vehicles2024-01-3103149549core:FurnitureFittings2024-01-3103149549core:OfficeEquipment2024-01-3103149549core:AfterOneYear2024-01-3103149549core:WithinOneYear2024-01-3103149549core:ListedExchangeTraded2024-01-3103149549core:UnlistedNon-exchangeTraded2024-01-3103149549core:ShareCapital2024-01-3103149549core:SharePremium2024-01-3103149549core:RevaluationReserve2024-01-3103149549core:OtherReservesSubtotal2024-01-3103149549core:RetainedEarningsAccumulatedLosses2024-01-3103149549core:NetGoodwill2023-01-3103149549core:IntangibleAssetsOtherThanGoodwill2023-01-3103149549core:LandBuildings2023-01-3103149549core:PlantMachinery2023-01-3103149549core:Vehicles2023-01-3103149549core:FurnitureFittings2023-01-3103149549core:OfficeEquipment2023-01-3103149549core:AfterOneYear2023-01-3103149549core:WithinOneYear2023-01-3103149549core:ListedExchangeTraded2023-01-3103149549core:UnlistedNon-exchangeTraded2023-01-3103149549core:ShareCapital2023-01-3103149549core:SharePremium2023-01-3103149549core:RevaluationReserve2023-01-3103149549core:OtherReservesSubtotal2023-01-3103149549core:RetainedEarningsAccumulatedLosses2023-01-3103149549core:NetGoodwill2022-02-0103149549core:IntangibleAssetsOtherThanGoodwill2022-02-0103149549core:LandBuildings2022-02-0103149549core:PlantMachinery2022-02-0103149549core:Vehicles2022-02-0103149549core:FurnitureFittings2022-02-0103149549core:OfficeEquipment2022-02-0103149549core:AfterOneYear2022-02-0103149549core:WithinOneYear2022-02-0103149549core:ListedExchangeTraded2022-02-0103149549core:UnlistedNon-exchangeTraded2022-02-0103149549core:ShareCapital2022-02-0103149549core:SharePremium2022-02-0103149549core:RevaluationReserve2022-02-0103149549core:OtherReservesSubtotal2022-02-0103149549core:RetainedEarningsAccumulatedLosses2022-02-0103149549core:AfterOneYear2023-02-012024-01-3103149549core:WithinOneYear2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3103149549core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3103149549core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3103149549core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3103149549core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3103149549core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3103149549core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3103149549core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3103149549core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3103149549core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3103149549core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3103149549core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3103149549core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3103149549core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3103149549core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3103149549core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3103149549core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3103149549core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3103149549core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3103149549bus:Director12023-02-012024-01-31

JNG Computing Ltd

Registered Number
03149549
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

JNG Computing Ltd
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Mr JN Godfrey

Company Secretary

Mrs CA Godfrey

Registered Address

16 The Mallards
Frimley
Camberley
GU16 8PB

Registered Number

03149549 (England and Wales)
JNG Computing Ltd
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3997997
997997
Current assets
Debtors46,9468,912
Cash at bank and on hand191,995178,838
198,941187,750
Creditors amounts falling due within one year5(15,903)(14,986)
Net current assets (liabilities)183,038172,764
Total assets less current liabilities184,035173,761
Net assets184,035173,761
Capital and reserves
Called up share capital22
Profit and loss account184,033173,759
Shareholders' funds184,035173,761
The financial statements were approved and authorised for issue by the Director on 27 August 2024, and are signed on its behalf by:
Mr JN Godfrey
Director
Registered Company No. 03149549
JNG Computing Ltd
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Judgements and key sources of estimation uncertainty
There have not been any estimation uncertainties in the application of the accounting policies.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Investments
Listed investments are measured at fair value where the difference between cost and fair value is material. Changes in fair value are included in the profit and loss account.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

20242023
Average number of employees during the year22
3.Fixed asset investments
Fixed asset investments are measured at the current market value.

Total

£
Cost or valuation
At 01 February 23997
At 31 January 24997
Net book value
At 31 January 24997
At 31 January 23997
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,8008,400
Other debtors146512
Total6,9468,912
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security15,00314,086
Accrued liabilities and deferred income900900
Total15,90314,986