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REGISTERED NUMBER: 06154827 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

JSJ CONSULTANCY LIMITED

JSJ CONSULTANCY LIMITED (REGISTERED NUMBER: 06154827)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JSJ CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: J S Blakey
S Hunter





REGISTERED OFFICE: 6 Redcliff Road
Melton Office Village
Melton
East Yorkshire
HU14 3RS





REGISTERED NUMBER: 06154827 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

JSJ CONSULTANCY LIMITED (REGISTERED NUMBER: 06154827)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £   
CURRENT ASSETS
Debtors 4 - 692,859
Cash at bank 857 31,284
857 724,143
CREDITORS
Amounts falling due within one year 5 1,150,125 1,958,246
NET CURRENT LIABILITIES (1,149,268 ) (1,234,103 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,149,268

)

(1,234,103

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (1,149,269 ) (1,234,104 )
(1,149,268 ) (1,234,103 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:





J S Blakey - Director


JSJ CONSULTANCY LIMITED (REGISTERED NUMBER: 06154827)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

JSJ Consultancy 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.

The directors have taken the decision to cease operations of the company, after the year end and to liquidate its assets. The financial statements have been prepared on the break up basis.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initial at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less an impairment losses in the case of trade debtors.

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.

Amounts owed by group undertakings and participating interests
These amounts are recognised at their transaction price less attributable transaction costs. Management regularly review the recoverability of the amounts. Profitability and the net assets of the borrower are considered by management during their review, as well as projected profitability. Where management consider an amount is not recoverable, provision will be made.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

JSJ CONSULTANCY LIMITED (REGISTERED NUMBER: 06154827)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Amounts owed by group undertakings - 669,696
Amounts owed by participating interests - 17,402
Other debtors - 5,761
- 692,859

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other loans - 55,000
Trade creditors - 8
Amounts owed to group undertakings 207,475 300,039
Other creditors 121,681 -
Directors' current accounts 817,369 1,587,550
Accrued expenses 3,600 15,649
1,150,125 1,958,246

6. RELATED PARTY DISCLOSURES

JSJ Partnership Limited, the parent company is owed £207,475 (2022 - £300,039), by way of an interest free loan, repayable within one year.

During the year, a loan existed with Eurovision Logistics Limited, an associated company. At the year end the amount due to JSJ Consultancy Limited was £Nil (2022 - £154,503). Interest of £9,092 was received in the year (2022 - £6,061).

During the year, a loan existed with JSJ Homes Limited, a group company. At the year end the amount due to JSJ Consultancy Limited was £Nil (2022 - £515,193). Interest received in the year was £55,831 (2022 - £68,255).

During the year, a loan existed with Ellison Wire Products Limited, a group company until 30 November 2023, which has common directors. At the year end the amount due to JSJ Consultancy Limited was £Nil (2022 - £14,825). Interest received in the year was £48,389 (2022 - £73,411).

During the year, a loan existed with Blink Agency Limited, a company which has common directors. At the year end the amount owed to JSJ Consultancy Limited was £Nil (2022 - £Nil). Interest received in the year was £Nil (2022 - £1,975).

During the year, a loan existed with Encompass Development Group Limited, a company which has common
directors. At the year end the amount due to JSJ Consultancy Limited was £Nil (2022 - £2,577). Interest received in the year was £4,344 (2022 - £19,739).

At the year end, the company owed the director J S Blakey £347,778 (2022 - £661,278), and the director S Hunter £469,591 (2022 - £796,591). Interest was paid on J S Blakey's loan at a rate of 4.00% totalling £11,517 (2022 - £34,027). S Hunter waived his right to interest for the year.

The company also holds a loan with former director J W White of £120,681, the balance as of 30 November 2023 is held within other creditors. (2022 - Director's loan balance : £129,681).

7. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of JSJ Partnership Limited, the parent company, registered in England and Wales under the company number 06677847, whose registered address is the same as the company.