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TDJC Data Limited
Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08279705
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,451 8,451
Tangible Assets 5 73,411 57,467
81,862 65,918
CURRENT ASSETS
Stocks 6 85,000 81,099
Debtors 7 122,783 197,759
Cash at bank and in hand 39,898 174,855
247,681 453,713
Creditors: Amounts Falling Due Within One Year 8 (118,661 ) (164,252 )
NET CURRENT ASSETS (LIABILITIES) 129,020 289,461
TOTAL ASSETS LESS CURRENT LIABILITIES 210,882 355,379
Creditors: Amounts Falling Due After More Than One Year 9 (18,441 ) (6,680 )
NET ASSETS 192,441 348,699
CAPITAL AND RESERVES
Called up share capital 11 4 4
Profit and Loss Account 192,437 348,695
SHAREHOLDERS' FUNDS 192,441 348,699
Page 1
Page 2
For the year ending 30 November 2023 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 John Vickerstaff
Director
23 August 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TDJC Data Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08279705 . The registered office is Esk Centre Whitebridge Way, Stone, ST15 8JS.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 33%
Motor Vehicles 25%
Fixtures & Fittings 20%
Computer Equipment 33%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: )
10 -
4. Intangible Assets
Other
£
Cost
As at 1 December 2022 8,451
As at 30 November 2023 8,451
Net Book Value
As at 30 November 2023 8,451
As at 1 December 2022 8,451
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 56,760 112,600 1,169 10,680 181,209
Additions 3,769 45,479 - 2,088 51,336
As at 30 November 2023 60,529 158,079 1,169 12,768 232,545
Depreciation
As at 1 December 2022 50,001 62,153 1,130 10,458 123,742
Provided during the period 6,327 28,186 39 840 35,392
As at 30 November 2023 56,328 90,339 1,169 11,298 159,134
Net Book Value
As at 30 November 2023 4,201 67,740 - 1,470 73,411
As at 1 December 2022 6,759 50,447 39 222 57,467
Page 4
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6. Stocks
2023 2022
£ £
Stock 85,000 81,099
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 118,234 197,759
Other debtors 4,549 -
122,783 197,759
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 16,195 8,668
Trade creditors 36,809 23,976
Other creditors 9,010 23,041
Taxation and social security 56,647 108,567
118,661 164,252
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 18,441 6,680
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,195 8,668
Later than one year and not later than five years 18,441 6,680
34,636 15,348
34,636 15,348
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
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