JEMSTONE CONSULTANCY LIMITED

Company Registration Number:
04869221 (England and Wales)

Unaudited statutory accounts for the year ended 31 July 2024

Period of accounts

Start date: 01 August 2023

End date: 31 July 2024

JEMSTONE CONSULTANCY LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2024

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8
Balance sheet notes - 12

JEMSTONE CONSULTANCY LIMITED

Company Information

for the Period Ended 31 July 2024




Director: Mrs S J Lewis
S L Smith
Secretary: Mrs S J Lewis
Registered office: 17
Lambsfrith Grove
Hempstead
Gillingham
England
ME7 3RU
Company Registration Number: 04869221 (England and Wales)

JEMSTONE CONSULTANCY LIMITED

Directors' Report Period Ended 31 July 2024

The directors present their report with the financial statements of the company for the period ended 31 July 2024

Principal Activities

The principal activity of the company in the period under review continues to be that of providing consultancy and training services.

Political and charitable donations

During the year the company did not make any political or charitable contributions.

Directors

The directors shown below have held office during the whole of the period from 01 August 2023 to 31 July 2024
Mrs S J Lewis
S L Smith

Secretary
Mrs S J Lewis

This report was approved by the board of directors on 2 September 2024
And Signed On Behalf Of The Board By:

Name: Mrs S J Lewis
Status: Director

JEMSTONE CONSULTANCY LIMITED

Profit and Loss Account

for the Period Ended 31 July 2024


Notes

2024
£

2023
£
Turnover 59,488 66,413
Cost of sales ( 25,634 ) ( 29,387 )
Gross Profit or (Loss) 33,854 37,026
Administrative Expenses ( 13,612 ) ( 23,220 )
Operating Profit or (Loss) 20,242 13,806
Profit or (Loss) Before Tax 20,242 13,806
Tax on Profit ( 3,807 ) ( 2,556 )
Profit or (Loss) for Period 16,435 11,250

The notes form part of these financial statements

JEMSTONE CONSULTANCY LIMITED

Balance sheet

As at 31 July 2024


Notes

2024
£

2023
£
Fixed assets
Tangible assets: 5 7,006 6,847
Total fixed assets: 7,006 6,847
Current assets
Debtors: 6 1,864 0
Cash at bank and in hand: 1,774 4,031
Total current assets: 3,638 4,031
Creditors: amounts falling due within one year: 7 ( 10,467 ) ( 10,736 )
Net current assets (liabilities): ( 6,829 ) ( 6,705 )
Total assets less current liabilities: 177 142
Total net assets (liabilities): 177 142

The notes form part of these financial statements

JEMSTONE CONSULTANCY LIMITED

Balance sheet continued

As at 31 July 2024


Notes

2024
£

2023
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 77 42
Shareholders funds: 177 142

For the year ending 31 July 2024 the company was entitled to exemption 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.

This report was approved by the board of directors on 2 September 2024
And Signed On Behalf Of The Board By:

Name: Mrs S J Lewis
Status: Director

The notes form part of these financial statements

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    The accounts have been prepared under the historical cost convention.

    Turnover policy

    Turnover represents net invoiced sales of services, excluding Value Added Tax.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Fixtures, fittings and equipment :- 25% on reducing balance.

    Intangible fixed assets amortisation policy

    Intangible fixed 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 when circumstances indicate that the carrying value of an asset may not be fully recoverable.

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

  • 2. Employees


    2024

    2023
    Average number of employees during the period 2 2

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

  • 3. Off balance sheet disclosure

    No

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

4. Dividends


2024
£

2023
£
Dividends paid 16,400 11,400

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

5. Tangible assets

Fixtures & fittings Total
Cost £ £
At 01 August 2023 43,589 43,589
Additions 2,495 2,495
Disposals - -
Revaluations - -
Transfers - -
At 31 July 2024 46,084 46,084
Depreciation
At 01 August 2023 36,742 36,742
Charge for year 2,336 2,336
On disposals - -
Other adjustments - -
At 31 July 2024 39,078 39,078
Net book value
At 31 July 2024 7,006 7,006
At 31 July 2023 6,847 6,847

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

6. Debtors


2024
£

2023
£
Trade debtors 0 0
Other debtors 1,864 0
Total 1,864 0

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

7.Creditors: amounts falling due within one year note


2024
£

2023
£
Trade creditors 1,395 1,150
Taxation and social security 3,807 2,556
Other creditors 5,265 7,030
Total 10,467 10,736

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

  • 8. Financial Commitments

    There were no capital commitments either contracted for or authorised by the directors but not contracted for at 31 July 2024 (2023: £nil).

JEMSTONE CONSULTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

  • 9. Post balance sheet events

    There were no significant post balance sheet events.