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REGISTERED NUMBER: 09572360 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

JAYLEIA CONSULTANCY LTD

JAYLEIA CONSULTANCY LTD (REGISTERED NUMBER: 09572360)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAYLEIA CONSULTANCY LTD

COMPANY INFORMATION
for the Year Ended 31 May 2024







DIRECTOR: Professor M D Stevenson





REGISTERED OFFICE: 35 Rutland Park
Sheffield
S10 2PB





REGISTERED NUMBER: 09572360 (England and Wales)





ACCOUNTANTS: Hodgson & Oldfield
Aizlewood's Mill
Nursery Street
Sheffield
S3 8GG

JAYLEIA CONSULTANCY LTD (REGISTERED NUMBER: 09572360)

BALANCE SHEET
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,530 1,726

CURRENT ASSETS
Debtors 5 37 84
Cash at bank 65,380 52,418
65,417 52,502
CREDITORS
Amounts falling due within one year 6 12,809 12,605
NET CURRENT ASSETS 52,608 39,897
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,138

41,623

PROVISIONS FOR LIABILITIES 480 327
NET ASSETS 54,658 41,296

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 54,458 41,096
SHAREHOLDERS' FUNDS 54,658 41,296

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

JAYLEIA CONSULTANCY LTD (REGISTERED NUMBER: 09572360)

BALANCE SHEET - continued
31 May 2024


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 21 October 2024 and were signed by:





Professor M D Stevenson - Director


JAYLEIA CONSULTANCY LTD (REGISTERED NUMBER: 09572360)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Jayleia Consultancy Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Monetary amounts in these financial statements are rounded to the nearest £.

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.
Plant and machinery etc - 20% on reducing balance

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.

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.

JAYLEIA CONSULTANCY LTD (REGISTERED NUMBER: 09572360)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

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 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 3,937
Additions 1,738
Disposals (678 )
At 31 May 2024 4,997
DEPRECIATION
At 1 June 2023 2,211
Charge for year 418
Eliminated on disposal (162 )
At 31 May 2024 2,467
NET BOOK VALUE
At 31 May 2024 2,530
At 31 May 2023 1,726

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 37 84

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Taxation and social security 3,920 4,155
Other creditors 8,889 8,450
12,809 12,605

JAYLEIA CONSULTANCY LTD (REGISTERED NUMBER: 09572360)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £2,000 (2023 - £22,000) were paid to the director .

8. ULTIMATE CONTROLLING PARTY

The controlling party is Professor M D Stevenson.