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REGISTERED NUMBER: 02836565 (England and Wales)

























Financial Statements

for the Year Ended 31 December 2023

for

Judgeday Ltd

Judgeday Ltd (Registered number: 02836565)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Judgeday Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: D J Taraskevics
Mrs C S Taraskevics
Miss R Parsons
C D Hayter





SECRETARY: Mrs C S Taraskevics





REGISTERED OFFICE: The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR





REGISTERED NUMBER: 02836565 (England and Wales)





ACCOUNTANTS: Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR

Judgeday Ltd (Registered number: 02836565)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,541 8,673
Investments 5 100 100
6,641 8,773

CURRENT ASSETS
Debtors 6 73,968 65,877
Cash at bank 274,633 327,267
348,601 393,144
CREDITORS
Amounts falling due within one year 7 277,572 277,661
NET CURRENT ASSETS 71,029 115,483
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,670

124,256

CREDITORS
Amounts falling due after more than one
year

8

(12,573

)

(19,945

)

PROVISIONS FOR LIABILITIES (1,635 ) (2,168 )
NET ASSETS 63,462 102,143

CAPITAL AND RESERVES
Called up share capital 108 108
Retained earnings 63,354 102,035
SHAREHOLDERS' FUNDS 63,462 102,143

Judgeday Ltd (Registered number: 02836565)

Balance Sheet - continued
31 December 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 6 September 2024 and were signed on its behalf by:





D J Taraskevics - Director


Judgeday Ltd (Registered number: 02836565)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Judgeday Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost, 25% on reducing balance and 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 6 ) .

Judgeday Ltd (Registered number: 02836565)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 148,987
Additions 444
At 31 December 2023 149,431
DEPRECIATION
At 1 January 2023 140,314
Charge for year 2,576
At 31 December 2023 142,890
NET BOOK VALUE
At 31 December 2023 6,541
At 31 December 2022 8,673

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2023 97,093
Transfer to ownership (18,893 )
At 31 December 2023 78,200
DEPRECIATION
At 1 January 2023 91,116
Transfer to ownership (12,916 )
At 31 December 2023 78,200
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 5,977

Judgeday Ltd (Registered number: 02836565)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 100
NET BOOK VALUE
At 31 December 2023 100
At 31 December 2022 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 345 40,871
Other debtors 73,623 25,006
73,968 65,877

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 16,934 117,962
Other creditors 260,638 159,699
277,572 277,661

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 12,573 19,945