Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3112023-04-01falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13301571 2023-04-01 2024-03-31 13301571 2022-04-01 2023-03-31 13301571 2024-03-31 13301571 2023-03-31 13301571 c:Director1 2023-04-01 2024-03-31 13301571 d:OfficeEquipment 2023-04-01 2024-03-31 13301571 d:OfficeEquipment 2024-03-31 13301571 d:OfficeEquipment 2023-03-31 13301571 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13301571 d:CurrentFinancialInstruments 2024-03-31 13301571 d:CurrentFinancialInstruments 2023-03-31 13301571 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13301571 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13301571 d:ShareCapital 2024-03-31 13301571 d:ShareCapital 2023-03-31 13301571 d:RetainedEarningsAccumulatedLosses 2024-03-31 13301571 d:RetainedEarningsAccumulatedLosses 2023-03-31 13301571 c:FRS102 2023-04-01 2024-03-31 13301571 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13301571 c:FullAccounts 2023-04-01 2024-03-31 13301571 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13301571 2 2023-04-01 2024-03-31 13301571 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 13301571









J&S CONSULTS LTD








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
J&S CONSULTS LTD
REGISTERED NUMBER: 13301571

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
17,240
3,482

  
17,240
3,482

Current assets
  

Debtors: amounts falling due within one year
 5 
16,834
22,790

Cash at bank and in hand
 6 
3,262
9,311

  
20,096
32,101

Creditors: amounts falling due within one year
 7 
(11,782)
(18,167)

Net current assets
  
 
 
8,314
 
 
13,934

Total assets less current liabilities
  
25,554
17,416

  

Net assets
  
25,554
17,416


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
15,554
7,416

  
25,554
17,416


Page 1

 
J&S CONSULTS LTD
REGISTERED NUMBER: 13301571
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
J Sharpe
Director

Date: 18 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
J&S CONSULTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

J&S Consults Ltd is a private company limited by shares. The Company is incorporated in England & Wales and its registered address is Aston House, Cornwall Avenue, London, United Kingdom, N3 1LF. The registered company number is 13301571.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 3

 
J&S CONSULTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
on a reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
J&S CONSULTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
4,659


Additions
16,149



At 31 March 2024

20,808



Depreciation


At 1 April 2023
1,177


Charge for the year on owned assets
2,391



At 31 March 2024

3,568



Net book value



At 31 March 2024
17,240



At 31 March 2023
3,482


5.


Debtors

2024
2023
£
£


Trade debtors
6,700
12,790

Other debtors
10,134
10,000

16,834
22,790



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,262
9,311

3,262
9,311


Page 5

 
J&S CONSULTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,648
6,233

Corporation tax
9,817
10,387

Other taxation and social security
-
540

Other creditors
317
1,007

11,782
18,167



8.


Related party transactions

Included in other creditors is an amount of £30 (2023: £722) due to the director of the company. This amount is unsecured, interest free and repayable on demand.
During the period under review the Company paid dividends of £47,000 (2023: £47,000) to the director.

 
Page 6