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Registered number: 06043555
Jarred Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Ashfield Accountancy
C/O Ashfield Accountancy
First Floor, 33 Chertsey Road
Woking
Surrey
GU21 5AJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06043555
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101,022 112,288
101,022 112,288
CURRENT ASSETS
Debtors 5 74,594 89,538
Cash at bank and in hand 511,647 552,184
586,241 641,722
Creditors: Amounts Falling Due Within One Year 6 (115,477 ) (126,602 )
NET CURRENT ASSETS (LIABILITIES) 470,764 515,120
TOTAL ASSETS LESS CURRENT LIABILITIES 571,786 627,408
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,970 ) (21,070 )
NET ASSETS 546,816 606,338
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 546,716 606,238
SHAREHOLDERS' FUNDS 546,816 606,338
Page 1
Page 2
For the year ending 31 March 2024 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
Mrs K L Scammell
Director
30 October 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
Jarred Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06043555 . The registered office is c/o Ashfield Accountancy, First Floor 33 Chertsey Road, Woking, Surrey, GU21 5AJ.
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. 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:
Freehold 10% Straight Line basis
Plant & Machinery 25% Reducing Balance basis
Motor Vehicles 25% Reducing Balance basis
Fixtures & Fittings 15% Reducing Balance basis
Computer Equipment 33% Reducing Balance basis
2.4. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2023 89,709 14,555 33,979 43,853
Additions 1,406 876 - 5,962
As at 31 March 2024 91,115 15,431 33,979 49,815
Depreciation
As at 1 April 2023 25,136 5,500 19,590 21,876
Provided during the period 9,112 2,483 3,598 4,191
As at 31 March 2024 34,248 7,983 23,188 26,067
Net Book Value
As at 31 March 2024 56,867 7,448 10,791 23,748
As at 1 April 2023 64,573 9,055 14,389 21,977
Computer Equipment Total
£ £
Cost
As at 1 April 2023 12,173 194,269
Additions 959 9,203
As at 31 March 2024 13,132 203,472
Depreciation
As at 1 April 2023 9,879 81,981
Provided during the period 1,085 20,469
As at 31 March 2024 10,964 102,450
Net Book Value
As at 31 March 2024 2,168 101,022
As at 1 April 2023 2,294 112,288
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 53,351 66,086
Other debtors 20,139 22,601
Other taxes and social security 1,104 851
74,594 89,538
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 40,796 22,835
Corporation tax 46,061 67,216
VAT 26,175 34,644
Accruals and deferred income 1,950 1,850
Directors' loan accounts 495 57
115,477 126,602
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5