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REGISTERED NUMBER: 10612781 (England and Wales)















Unaudited Financial Statements for the Year Ended 29th February 2024

for

AJ COMMISSIONING SERVICES LIMITED

AJ COMMISSIONING SERVICES LIMITED (REGISTERED NUMBER: 10612781)






Contents of the Financial Statements
for the Year Ended 29th February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AJ COMMISSIONING SERVICES LIMITED

Company Information
for the Year Ended 29th February 2024







DIRECTOR: Mr A C James





REGISTERED OFFICE: 41 St Thomas's Road
Chorley
Lancashire
PR7 1JE





REGISTERED NUMBER: 10612781 (England and Wales)





ACCOUNTANTS: Abrams Ashton - Chorley Limited
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

AJ COMMISSIONING SERVICES LIMITED (REGISTERED NUMBER: 10612781)

Balance Sheet
29th February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 745 994

CURRENT ASSETS
Debtors 5 22,708 22,643
Cash at bank 40,336 15,368
63,044 38,011
CREDITORS
Amounts falling due within one year 6 28,892 19,058
NET CURRENT ASSETS 34,152 18,953
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,897

19,947

PROVISIONS FOR LIABILITIES 85 106
NET ASSETS 34,812 19,841

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 34,712 19,741
SHAREHOLDERS' FUNDS 34,812 19,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th February 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 7th October 2024 and were signed by:



Mr A C James - Director


AJ COMMISSIONING SERVICES LIMITED (REGISTERED NUMBER: 10612781)

Notes to the Financial Statements
for the Year Ended 29th February 2024

1. STATUTORY INFORMATION

AJ Commissioning Services 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.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for goods supplied and services rendered, stated net of discounts and value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Computer equipment - 33.3% on cost

Impairment of Assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.


AJ COMMISSIONING SERVICES LIMITED (REGISTERED NUMBER: 10612781)

Notes to the Financial Statements - continued
for the Year Ended 29th February 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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st March 2023
and 29th February 2024 1,415 1,131 2,546
DEPRECIATION
At 1st March 2023 809 743 1,552
Charge for year 91 158 249
At 29th February 2024 900 901 1,801
NET BOOK VALUE
At 29th February 2024 515 230 745
At 28th February 2023 606 388 994

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 2,400 2,400
Other debtors 20,000 20,000
Prepayments 308 243
22,708 22,643

AJ COMMISSIONING SERVICES LIMITED (REGISTERED NUMBER: 10612781)

Notes to the Financial Statements - continued
for the Year Ended 29th February 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Tax 19,583 12,466
Social security and other taxes 5,537 5,344
Directors' current accounts 2,473 286
Accrued expenses 1,299 962
28,892 19,058

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
100 Ordinary £1 100 100

8. RELATED PARTY DISCLOSURES

At 29 February 2024, the company owed £2,473 (2023: £286) to its director. No interest has been charged to the company in respect of this loan and there is no formal repayment date.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A C James.