Registered number
15143134
SJF Costing Limited
Filleted Accounts
30 September 2024
SJF Costing Limited
Registered number: 15143134
Balance Sheet
as at 30 September 2024
Notes 2024
£
Fixed assets
Tangible assets 3 603
Current assets
Debtors 4 5,376
Cash at bank and in hand 2,867
8,243
Creditors: amounts falling due within one year 5 (8,564)
Net current liabilities (321)
Net assets 282
Capital and reserves
Called up share capital 1
Profit and loss account 281
Shareholder's funds 282
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
S J Freeman
Director
Approved by the board on 7 November 2024
SJF Costing Limited
Notes to the Accounts
for the period from 17 September 2023 to 30 September 2024
1 Accounting policies
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. 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:
Plant and machinery 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
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 864
At 30 September 2024 864
Depreciation
Charge for the period 261
At 30 September 2024 261
Net book value
At 30 September 2024 603
4 Debtors 2024
£
Other debtors 5,376
5 Creditors: amounts falling due within one year 2024
£
Taxation and social security costs 7,664
Other creditors 900
8,564
6 Other information
SJF Costing Limited is a private company limited by shares and incorporated in England. Its registered office is:
Pennine House
163 Sleetoor Lane
Somercotes
Alfreton
DE55 1RG
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