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REGISTERED NUMBER: 06957061 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

LJS Accounting Services (UK) Ltd

LJS Accounting Services (UK) Ltd (Registered number: 06957061)






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


LJS Accounting Services (UK) Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs Keli Evans
Mr John Beckwith





REGISTERED OFFICE: Unit 5 Connect Business Village
24 Derby Road
Liverpool
Merseyside
L5 9PR





REGISTERED NUMBER: 06957061 (England and Wales)





ACCOUNTANTS: LJS Accounting Services (UK) Ltd
Unit 5, 1st Floor
Connect Business Village
24 Derby Road
Liverpool
Merseyside
L5 9PR

LJS Accounting Services (UK) Ltd (Registered number: 06957061)

Balance Sheet
31 December 2023

31.12.23 31.12.22
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 241,913 254,645
Tangible assets 5 18,576 19,729
260,489 274,374

CURRENT ASSETS
Stocks 41,596 42,894
Debtors 6 112,638 84,691
Cash at bank and in hand 25,032 7,626
179,266 135,211
CREDITORS
Amounts falling due within one year 7 257,649 243,057
NET CURRENT LIABILITIES (78,383 ) (107,846 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

182,106

166,528

CREDITORS
Amounts falling due after more than one year 8 (40,091 ) (44,554 )

PROVISIONS FOR LIABILITIES (3,529 ) (3,891 )
NET ASSETS 138,486 118,083

CAPITAL AND RESERVES
Called up share capital 1,002 1,003
Retained earnings 137,484 117,080
SHAREHOLDERS' FUNDS 138,486 118,083

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.

LJS Accounting Services (UK) Ltd (Registered number: 06957061)

Balance Sheet - continued
31 December 2023


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 18 September 2024 and were signed on its behalf by:




Mrs Keli Evans - Director



Mr John Beckwith - Director


LJS Accounting Services (UK) Ltd (Registered number: 06957061)

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

1. STATUTORY INFORMATION

LJS Accounting Services (UK) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

LJS Accounting Services (UK) Ltd (Registered number: 06957061)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 301,873
AMORTISATION
At 1 January 2023 47,228
Charge for year 12,732
At 31 December 2023 59,960
NET BOOK VALUE
At 31 December 2023 241,913
At 31 December 2022 254,645

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 34,228 15,262 49,490
Additions 565 2,011 2,576
At 31 December 2023 34,793 17,273 52,066
DEPRECIATION
At 1 January 2023 18,206 11,555 29,761
Charge for year 2,551 1,178 3,729
At 31 December 2023 20,757 12,733 33,490
NET BOOK VALUE
At 31 December 2023 14,036 4,540 18,576
At 31 December 2022 16,022 3,707 19,729

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
as restated
£    £   
Trade debtors 110,553 81,238
Other debtors 2,085 3,453
112,638 84,691

LJS Accounting Services (UK) Ltd (Registered number: 06957061)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
as restated
£    £   
Payments on account 39,442 37,900
Trade creditors 63,078 48,771
Taxation and social security 53,166 67,434
Other creditors 101,963 88,952
257,649 243,057

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
as restated
£    £   
Bank loans 40,091 44,554