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COMPANY REGISTRATION NUMBER:
07960384
J CURRAN CONSULTING LIMITED |
|
FILLETED UNAUDITED FINANCIAL STATEMENTS |
|
J CURRAN CONSULTING LIMITED |
|
YEAR ENDED 29th FEBRUARY 2024
Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements |
1 |
|
|
Statement of financial position |
2 |
|
|
Notes to the financial statements |
3 |
|
|
J CURRAN CONSULTING LIMITED |
|
CHARTERED CERTIFIED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF
J CURRAN CONSULTING LIMITED |
|
YEAR ENDED 29th FEBRUARY 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J Curran Consulting Limited for the year ended 29th February 2024, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of J Curran Consulting Limited in accordance with the terms of our engagement letter dated 4th September 2017. Our work has been undertaken solely to prepare for your approval the financial statements of J Curran Consulting Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Curran Consulting Limited and its director for our work or for this report.
It is your duty to ensure that J Curran Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of J Curran Consulting Limited. You consider that J Curran Consulting Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of J Curran Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
COLNE VALLEY BUSINESS SERVICES LLP T/A CLOKE & CO
Chartered Certified Accountants
106-107 Dowgate Hill House
14-16 Dowgate Hill
London
EC4R 2SU
J CURRAN CONSULTING LIMITED |
|
STATEMENT OF FINANCIAL POSITION |
|
29 February 2024
CURRENT ASSETS
Debtors |
5 |
18,383 |
|
46,083 |
Cash at bank and in hand |
133 |
|
847 |
|
-------- |
|
-------- |
|
18,516 |
|
46,930 |
|
|
|
|
|
CREDITORS: amounts falling due within one year |
6 |
15,662 |
|
15,886 |
|
-------- |
|
-------- |
NET CURRENT ASSETS |
|
2,854 |
31,044 |
|
|
------- |
-------- |
TOTAL ASSETS LESS CURRENT LIABILITIES |
|
2,854 |
31,044 |
|
|
------- |
-------- |
NET ASSETS |
|
2,854 |
31,044 |
|
|
------- |
-------- |
|
|
|
|
|
CAPITAL AND RESERVES
Called up share capital |
|
100 |
100 |
Profit and loss account |
|
2,754 |
30,944 |
|
|
------- |
-------- |
SHAREHOLDERS FUNDS |
|
2,854 |
31,044 |
|
|
------- |
-------- |
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 29th February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
26 November 2024
, and are signed on behalf of the board by:
Company registration number:
07960384
J CURRAN CONSULTING LIMITED |
|
NOTES TO THE FINANCIAL STATEMENTS |
|
YEAR ENDED 29th FEBRUARY 2024
1.
GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 106-107 Dowgate Hill House, 14-16 Dowgate Hill, London, EC4R 2SU.
2.
STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
ACCOUNTING POLICIES
BASIS OF PREPARATION
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
REVENUE RECOGNITION
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
TANGIBLE ASSETS
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
DEPRECIATION
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Equipment |
- |
25% straight line |
|
|
|
|
IMPAIRMENT OF FIXED ASSETS
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
FINANCIAL INSTRUMENTS
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4.
TANGIBLE ASSETS
|
Equipment |
Total |
|
£ |
£ |
Cost |
|
|
At 1st March 2023 and 29th February 2024 |
1,475 |
1,475 |
|
------- |
------- |
Depreciation |
|
|
At 1st March 2023 and 29th February 2024 |
1,475 |
1,475 |
|
------- |
------- |
Carrying amount |
|
|
At 29th February 2024 |
– |
– |
|
------- |
------- |
At 28th February 2023 |
– |
– |
|
------- |
------- |
|
|
|
5.
DEBTORS
|
2024 |
2023 |
|
£ |
£ |
Trade debtors |
67 |
67 |
Other debtors |
18,316 |
46,016 |
|
-------- |
-------- |
|
18,383 |
46,083 |
|
-------- |
-------- |
|
|
|
6.
CREDITORS:
amounts falling due within one year
|
2024 |
2023 |
|
£ |
£ |
Social security and other taxes |
456 |
2,352 |
Other creditors |
15,206 |
13,534 |
|
-------- |
-------- |
|
15,662 |
15,886 |
|
-------- |
-------- |
|
|
|
7.
DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
Included within other credtors is £13,646 ( 2023 - £12,034) due to Mr
J Curran
.
8.
RELATED PARTY TRANSACTIONS
The company was under the control of Mr Curran throughout the current period. Mr Curran is the managing director and sole shareholder.
During the year the Director was paid dividends of £24,850 ( 2023 - £32,740). Mr Curran is a director and shareholder of P&C Estates Ltd. Included within debtors is £18,215 (2023 - £45,916) due from P&C Estates Ltd.