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Registered number: 08829437
Alison Jones Business Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08829437
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,091 4,840
4,091 4,840
CURRENT ASSETS
Stocks 5 84,675 62,741
Debtors 6 81,362 36,372
Cash at bank and in hand 14,864 16,600
180,901 115,713
Creditors: Amounts Falling Due Within One Year 7 (95,905 ) (62,063 )
NET CURRENT ASSETS (LIABILITIES) 84,996 53,650
TOTAL ASSETS LESS CURRENT LIABILITIES 89,087 58,490
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,023 ) (583 )
NET ASSETS 88,064 57,907
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 87,964 57,807
SHAREHOLDERS' FUNDS 88,064 57,907
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Alison Jones
Director
02/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Alison Jones Business Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08829437 . The registered office is The Bowler Barn, Bartletts Court, Bath Road, Littlewick Green, Berkshire, SL6 3RX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.  Turnover includes revenue earned from the sale of goods and from the rendering of services.  Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.  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 the work performed to date to the total estimated contract costs.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impariment losses for bad and doubtful debts.  Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for band and doubtful debts.
2.9. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 1,868 7,473 9,341
Additions 77 721 798
As at 31 December 2023 1,945 8,194 10,139
Depreciation
As at 1 January 2023 1,093 3,408 4,501
Provided during the period 207 1,340 1,547
As at 31 December 2023 1,300 4,748 6,048
Net Book Value
As at 31 December 2023 645 3,446 4,091
As at 1 January 2023 775 4,065 4,840
5. Stocks
2023 2022
£ £
Stock 84,675 62,741
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 56,332 27,348
Other debtors 25,030 9,024
81,362 36,372
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 33,390 31,091
Corporation tax 13,313 -
Other taxes and social security 1,471 1,502
Other creditors 47,731 29,470
95,905 62,063
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is Alison Jones .
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