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REGISTERED NUMBER: SC506324 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

JCS DATA SERVICES LTD

JCS DATA SERVICES LTD (REGISTERED NUMBER: SC506324)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JCS DATA SERVICES LTD

Company Information
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: J C Swan





REGISTERED OFFICE: First Floor, 5 Abercrombie Court
Prospect Road
Arnhall Business Park
Westhill
Aberdeenshire
AB32 6FE





REGISTERED NUMBER: SC506324 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

JCS DATA SERVICES LTD (REGISTERED NUMBER: SC506324)

Balance Sheet
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,732 2,310

CURRENT ASSETS
Debtors 5 16,362 18,163
Cash at bank 18,262 6,307
34,624 24,470
CREDITORS
Amounts falling due within one year 6 34,170 31,175
NET CURRENT ASSETS/(LIABILITIES) 454 (6,705 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,186

(4,395

)

CREDITORS
Amounts falling due after more than one year 7 9,583 14,583
NET LIABILITIES (7,397 ) (18,978 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (7,497 ) (19,078 )
SHAREHOLDERS' FUNDS (7,397 ) (18,978 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JCS DATA SERVICES LTD (REGISTERED NUMBER: SC506324)

Balance Sheet - continued
31 MARCH 2024


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 director and authorised for issue on 25 November 2024 and were signed by:





J C Swan - Director


JCS DATA SERVICES LTD (REGISTERED NUMBER: SC506324)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

JCS Data Services Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

JCS DATA SERVICES LTD (REGISTERED NUMBER: SC506324)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 3,873 2,669 6,542
DEPRECIATION
At 1 April 2023 2,241 1,991 4,232
Charge for year 409 169 578
At 31 March 2024 2,650 2,160 4,810
NET BOOK VALUE
At 31 March 2024 1,223 509 1,732
At 31 March 2023 1,632 678 2,310

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 16,362 18,163

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts (see note 8) 5,000 5,000
Tax 8,153 6,932
Social security and other taxes 1,183 221
VAT 8,033 4,447
Directors' current accounts 8,101 10,875
Accrued expenses 3,700 3,700
34,170 31,175

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans (see note 8) 9,583 14,583

JCS DATA SERVICES LTD (REGISTERED NUMBER: SC506324)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. LOANS

An analysis of the maturity of loans is given below:

31.3.24 31.3.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 5,000 5,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 9,583 14,583