2023-04-012024-03-312024-03-31false09974146PJAJ Consultancy 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PJAJ Consultancy Limited

(formerly NEW MOON PROPERTY INVESTMENTS LIMITED)

Registered Number
09974146
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

PJAJ Consultancy Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

CRUMP, Paul Brian

Registered Address

Haverbrack
Cade Street
Heathfield
TN21 9DA

Registered Number

09974146 (England and Wales)
PJAJ Consultancy Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3-166,000
-166,000
Current assets
Debtors4400758
Cash at bank and on hand36,7337,270
37,1338,028
Creditors amounts falling due within one year5(4,265)(3,572)
Net current assets (liabilities)32,8684,456
Total assets less current liabilities32,868170,456
Creditors amounts falling due after one year-(80,499)
Provisions for liabilities6-(10,572)
Net assets32,86879,385
Capital and reserves
Called up share capital200200
Other reserves-17,273
Profit and loss account32,66861,912
Shareholders' funds32,86879,385
The financial statements were approved and authorised for issue by the Director on 27 November 2024, and are signed on its behalf by:
CRUMP, Paul Brian
Director
Registered Company No. 09974146
PJAJ Consultancy Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year11
3.Fixed asset investments

Total

£
Cost or valuation
At 01 April 23166,000
Disposals(166,000)
Net book value
At 31 March 24-
At 31 March 23166,000
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables400400
Prepayments and accrued income-358
Total400758
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts-3,572
Taxation and social security4,265-
Total4,2653,572
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-10,572
Total-10,572