Registered number
09530858
NJS Digital Ltd
Filleted Accounts
30 April 2024
NJS Digital Ltd
Registered number: 09530858
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Current assets
Debtors 4 960 7,350
Cash at bank and in hand 6,470 7,140
7,430 14,490
Creditors: amounts falling due within one year 5 (5,664) (14,026)
Net current assets 1,766 464
Net assets 1,766 464
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,666 364
Shareholders' funds 1,766 464
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.
J M C Soares, Esq
Director
Approved by the board on 2 October 2024
NJS Digital Ltd
Notes to the Accounts
for the year ended 30 April 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 rendering of services, which is recognised by reference to the stage of completion of the contract, which 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:
Computers & office equipment over 3 years
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Computers & office equipment
£
Cost
At 1 May 2023 2,687
At 30 April 2024 2,687
Depreciation
At 1 May 2023 2,687
At 30 April 2024 2,687
Net book value
At 30 April 2024 -
4 Debtors 2024 2023
£ £
Trade debtors - 7,350
Other debtors 960 -
960 7,350
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 3,714 11,759
Other creditors 1,950 2,267
5,664 14,026
Included in creditors is £0 (2023:£317) owing to the directors. The loan is interest-free and there is no fixed date of repayment. The directors have confirmed that the loan will only be repaid as and when cash flow permits.
6 Controlling party
The company is controlled by the directors who own the entire share capital of the company equally.
7 Other information
NJS Digital Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Devonshire House
582 Honeypot Lane
Stanmore
HA7 1JS
NJS Digital Ltd 09530858 false 2023-05-01 2024-04-30 2024-04-30 VT Final Accounts April 2024 J M C Soares, Esq No description of principal activity 09530858 2022-05-01 2023-04-30 09530858 core:WithinOneYear 2023-04-30 09530858 core:ShareCapital 2023-04-30 09530858 core:RetainedEarningsAccumulatedLosses 2023-04-30 09530858 2023-05-01 2024-04-30 09530858 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09530858 bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09530858 bus:Director40 2023-05-01 2024-04-30 09530858 1 2023-05-01 2024-04-30 09530858 2 2023-05-01 2024-04-30 09530858 countries:England 2023-05-01 2024-04-30 09530858 bus:FRS102 2023-05-01 2024-04-30 09530858 bus:FilletedAccounts 2023-05-01 2024-04-30 09530858 2024-04-30 09530858 core:WithinOneYear 2024-04-30 09530858 core:ShareCapital 2024-04-30 09530858 core:RetainedEarningsAccumulatedLosses 2024-04-30 09530858 core:PlantMachinery 2024-04-30 09530858 2023-04-30 09530858 core:PlantMachinery 2023-04-30 iso4217:GBP xbrli:pure