A J K Consulting Services Limited 12741311 false 2023-08-01 2024-07-31 2024-07-31 The principal activity of the company is Management Consulting Services Digita Accounts Production Advanced 6.30.9574.0 true 12741311 2023-08-01 2024-07-31 12741311 2024-07-31 12741311 core:CurrentFinancialInstruments 2024-07-31 12741311 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 12741311 core:FurnitureFittingsToolsEquipment 2024-07-31 12741311 bus:SmallEntities 2023-08-01 2024-07-31 12741311 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 12741311 bus:FilletedAccounts 2023-08-01 2024-07-31 12741311 bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12741311 bus:RegisteredOffice 2023-08-01 2024-07-31 12741311 bus:Director1 2023-08-01 2024-07-31 12741311 bus:Director2 2023-08-01 2024-07-31 12741311 bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12741311 core:FurnitureFittingsToolsEquipment 2023-08-01 2024-07-31 12741311 countries:EnglandWales 2023-08-01 2024-07-31 12741311 2023-07-31 12741311 core:FurnitureFittingsToolsEquipment 2023-07-31 12741311 2022-08-01 2023-07-31 12741311 2023-07-31 12741311 core:CurrentFinancialInstruments 2023-07-31 12741311 core:CurrentFinancialInstruments core:WithinOneYear 2023-07-31 12741311 core:FurnitureFittingsToolsEquipment 2023-07-31 iso4217:GBP xbrli:pure

Registration number: 12741311

A J K Consulting Services Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2024

 

A J K Consulting Services Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

A J K Consulting Services Limited

Company Information

Directors

A J Kirk

R A Kirk

Registered office

11A Elmlea Avenue
Stoke Bishop
BRISTOL
BS9 3UU

Accountants

Dorrington Mundy Limited
Chartered accountants
5 Beauley Road
Southville
Bristol
BS3 1PX

 

A J K Consulting Services Limited

(Registration number: 12741311)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

426

538

Current assets

 

Debtors

5

18

2,370

Cash at bank and in hand

 

111,439

153,937

 

111,457

156,307

Creditors: Amounts falling due within one year

6

(1,783)

(1,879)

Net current assets

 

109,674

154,428

Net assets

 

110,100

154,966

Capital and reserves

 

Called up share capital

12

12

Retained earnings

110,088

154,954

Shareholders' funds

 

110,100

154,966

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 September 2024 and signed on its behalf by:
 

.........................................
A J Kirk
Director

 

A J K Consulting Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
11A Elmlea Avenue
Stoke Bishop
BRISTOL
BS9 3UU

These financial statements were authorised for issue by the Board on 23 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

A J K Consulting Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings and equipment

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 2).

 

A J K Consulting Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 August 2023

1,026

1,026

Additions

31

31

At 31 July 2024

1,057

1,057

Depreciation

At 1 August 2023

488

488

Charge for the year

143

143

At 31 July 2024

631

631

Carrying amount

At 31 July 2024

426

426

At 31 July 2023

538

538

5

Debtors

Current

2024
£

2023
£

Other debtors

18

2,370

 

18

2,370

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Accruals and deferred income

1,062

1,210

Other creditors

721

669

1,783

1,879