IRIS Accounts Production v24.2.0.383 13240876 director 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh132408762023-03-31132408762024-03-31132408762023-04-012024-03-31132408762022-03-31132408762022-04-012023-03-31132408762023-03-3113240876ns15:EnglandWales2023-04-012024-03-3113240876ns14:PoundSterling2023-04-012024-03-3113240876ns10:Director12023-04-012024-03-3113240876ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3113240876ns10:SmallEntities2023-04-012024-03-3113240876ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3113240876ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3113240876ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3113240876ns10:FullAccounts2023-04-012024-03-3113240876ns5:CurrentFinancialInstruments2024-03-3113240876ns5:CurrentFinancialInstruments2023-03-3113240876ns5:ShareCapital2024-03-3113240876ns5:ShareCapital2023-03-3113240876ns5:RetainedEarningsAccumulatedLosses2024-03-3113240876ns5:RetainedEarningsAccumulatedLosses2023-03-3113240876ns10:RegisteredOffice2023-04-012024-03-3113240876ns5:ComputerEquipment2023-04-012024-03-3113240876ns5:ComputerEquipment2023-03-3113240876ns5:ComputerEquipment2024-03-3113240876ns5:ComputerEquipment2023-03-3113240876ns5:DisposalsRepaymentsInvestments2024-03-3113240876ns5:CostValuation2024-03-3113240876ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3113240876ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-31
REGISTERED NUMBER: 13240876 (England and Wales)



















JDM CONSULTANCY SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






JDM CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 13240876)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


JDM CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 13240876)

BALANCE SHEET
31 MARCH 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 129 198
Investments 5 45 545
174 743

CURRENT ASSETS
Debtors 6 45,113 14,500
Cash at bank 260 2,991
45,373 17,491
CREDITORS
Amounts falling due within one year 7 7,777 5,546
NET CURRENT ASSETS 37,596 11,945
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,770

12,688

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 37,670 12,588
SHAREHOLDERS' FUNDS 37,770 12,688

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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2024 and were signed by:



Mr J D McDonald - Director


JDM CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 13240876)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Jdm Consultancy Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13240876

Registered office: 71 Knowl Piece
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The director has a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover
Turnover is derived from the provision of consultancy services and is recognised upon delivery to the customer. Turnover is recorded at the fair value of the consideration received or receivable, and excludes value added tax and rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Investments in associates
Investments in associate undertakings are recognised at cost.

JDM CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 13240876)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2023
and 31 March 2024 209
DEPRECIATION
At 1 April 2023 11
Charge for year 69
At 31 March 2024 80
NET BOOK VALUE
At 31 March 2024 129
At 31 March 2023 198

JDM CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 13240876)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 April 2023 545
Disposals (500 )
At 31 March 2024 45
NET BOOK VALUE
At 31 March 2024 45
At 31 March 2023 545

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Other debtors 45,113 14,500

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Taxation and social security 6,772 4,161
Other creditors 1,005 1,385
7,777 5,546

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the director owed the company £30,613 (2023: (£560)).

Secured Transport Logistics Limited
A company in which JDM Consultancy Services Ltd owned 50% of the shares until these were disposed of on 18/03/2024.

Amount due from the related party at the balance sheet date: £14,500 (2023: £14,500).

No interest is payable on the loan and there are no agreed repayment terms.

Site,Secure,Fire & Security Limited
A company in which JDM Consultancy Services Ltd owns 45% of the shares.

Amount owed to the related party at the balance sheet date: £45 (2023: £45).

No interest is payable on the loan and there are no agreed repayment terms.