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REGISTERED NUMBER: 02217841 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 April 2024

for

J.C.S. Computing Limited

J.C.S. Computing Limited (Registered number: 02217841)

Contents of the Financial Statements
For The Year Ended 30 April 2024










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


J.C.S. Computing Limited

Company Information
For The Year Ended 30 April 2024







Director: A J Dey





Registered office: Ironstone House
Ironstone Way
Brixworth
Northampton
NN6 9UD





Registered number: 02217841 (England and Wales)





Accountants: R Vann Ltd
Chartered Certified Accountants
Ironstone House
Ironstone Way
Brixworth
Northamptonshire
NN6 9UD

J.C.S. Computing Limited (Registered number: 02217841)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
Fixed assets
Tangible assets 4 21,666 19,851

Current assets
Stocks 285 540
Debtors 5 93,385 93,921
Cash at bank 45,548 54,898
139,218 149,359
Creditors
Amounts falling due within one year 6 96,660 110,645
Net current assets 42,558 38,714
Total assets less current liabilities 64,224 58,565

Provisions for liabilities 7 117 -
Net assets 64,107 58,565

J.C.S. Computing Limited (Registered number: 02217841)

Balance Sheet - continued
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
Capital and reserves
Called up share capital 8 2 2
Retained earnings 64,105 58,563
Shareholders' funds 64,107 58,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 September 2024 and were signed by:





A J Dey - Director


J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements
For The Year Ended 30 April 2024


1. Statutory information

J.C.S. Computing Limited 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.
Land and buildings - in accordance with the property
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024


2. Accounting policies - continued
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.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024


4. Tangible fixed assets
Fixtures
Office Short and
building leasehold fittings
£    £    £   
Cost
At 1 May 2023 15,750 29,164 68,828
Additions - - 5,192
Disposals - (29,164 ) -
At 30 April 2024 15,750 - 74,020
Depreciation
At 1 May 2023 2,362 29,164 65,858
Charge for year 1,575 - 648
Eliminated on disposal - (29,164 ) -
At 30 April 2024 3,937 - 66,506
Net book value
At 30 April 2024 11,813 - 7,514
At 30 April 2023 13,388 - 2,970

J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024


4. Tangible fixed assets - continued

Motor Computer
vehicles systems Totals
£    £    £   
Cost
At 1 May 2023 11,994 5,748 131,484
Additions - - 5,192
Disposals - (1,798 ) (30,962 )
At 30 April 2024 11,994 3,950 105,714
Depreciation
At 1 May 2023 11,347 2,902 111,633
Charge for year 162 569 2,954
Eliminated on disposal - (1,375 ) (30,539 )
At 30 April 2024 11,509 2,096 84,048
Net book value
At 30 April 2024 485 1,854 21,666
At 30 April 2023 647 2,846 19,851

5. Debtors: amounts falling due within one year
30.4.24 30.4.23
£    £   
Trade debtors 35,910 38,800
Other debtors 57,475 55,121
93,385 93,921

6. Creditors: amounts falling due within one year
30.4.24 30.4.23
£    £   
Trade creditors 40,000 46,765
Taxation and social security 3,131 4,394
Other creditors 53,529 59,486
96,660 110,645

J.C.S. Computing Limited (Registered number: 02217841)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024


7. Provisions for liabilities
30.4.24 30.4.23
£    £   
Deferred tax 117 -

Deferred
tax
£   
Provided during year 117
Balance at 30 April 2024 117

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary 1 2 2