Registered number
SC665093
CJH1 CONSULTING LTD
Unaudited Filleted Accounts
21 October 2024
CJH1 CONSULTING LTD
Registered number: SC665093
Balance Sheet
as at 21 October 2024
Notes 21/10/24 30/4/24
£ £
Fixed assets
Tangible assets 3 - 44,373
Current assets
Debtors 4 1,102,779 1,141,994
Cash at bank and in hand 1,353,338 1,263,453
2,456,117 2,405,447
Creditors: amounts falling due within one year 5 (143) (292,502)
Net current assets 2,455,974 2,112,945
Net assets 2,455,974 2,157,318
Capital and reserves
Called up share capital 10 10
Profit and loss account 2,455,964 2,157,308
Shareholders' funds 2,455,974 2,157,318
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Christopher James Hull
Director
Approved by the board on 24 October 2024
CJH1 CONSULTING LTD
Notes to the Accounts
for the period from 1 May 2024 to 21 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 4 years
Motor vehicles over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 21/10/24 30/4/24
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2024 3,480 54,875 58,355
Disposals (3,480) (54,875) (58,355)
At 21 October 2024 - - -
Depreciation
At 1 May 2024 3,007 10,975 13,982
On disposals (3,007) (10,975) (13,982)
At 21 October 2024 - - -
Net book value
At 21 October 2024 - - -
At 30 April 2024 473 43,900 44,373
4 Debtors 21/10/24 30/4/24
£ £
Trade debtors - 79,725
Other debtors 1,102,779 1,062,269
1,102,779 1,141,994
5 Creditors: amounts falling due within one year 21/10/24 30/4/24
£ £
Taxation and social security costs 143 241,762
Other creditors - 50,740
143 292,502
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Christopher James Hull
Interest bearing repayable on demand 637,097 24,571 661,668
Rachel Louise Hull
Interest bearing repayable on demand 424,731 16,380 441,111
1,061,828 40,951 - 1,102,779
7 Other information
CJH1 CONSULTING LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
10 Ravelston Dykes
Edinburgh
Scotland
EH4 3ED
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