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Registered number: 13473828
James Spice Human Development Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13473828
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 996 1,797
996 1,797
CURRENT ASSETS
Debtors 5 10,412 26,575
Cash at bank and in hand 26,845 19,603
37,257 46,178
Creditors: Amounts Falling Due Within One Year 6 (32,135 ) (28,942 )
NET CURRENT ASSETS (LIABILITIES) 5,122 17,236
TOTAL ASSETS LESS CURRENT LIABILITIES 6,118 19,033
PROVISIONS FOR LIABILITIES
Deferred Taxation (249 ) (341 )
NET ASSETS 5,869 18,692
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 5,867 18,690
SHAREHOLDERS' FUNDS 5,869 18,692
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J Spice
Director
24/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
James Spice Human Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13473828 . The registered office is Pine Ridge East 16a Longdown Road, Lower Bourne, Farnham, GU10 3JS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that 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 period 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 137 2,325 2,462
As at 30 June 2024 137 2,325 2,462
Depreciation
As at 1 July 2023 49 616 665
Provided during the period 34 767 801
As at 30 June 2024 83 1,383 1,466
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 54 942 996
As at 1 July 2023 88 1,709 1,797
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,172 10,040
Prepayments and accrued income 240 16,535
10,412 26,575
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 13,081 11,595
VAT 1,943 1,232
Accruals and deferred income 2,445 2,295
Directors' loan accounts 14,666 13,820
32,135 28,942
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4