Registered number
10054905
JHJW Consulting Limited
Filleted Accounts
31 March 2024
JHJW Consulting Limited
Registered number: 10054905
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 184,075 170,813
Investments 4 17,000 -
201,075 170,813
Current assets
Debtors 5 6,278 19,497
Cash at bank and in hand 20,782 4,000
27,060 23,497
Creditors: amounts falling due within one year 6 (36,490) (30,610)
Net current liabilities (9,430) (7,113)
Total assets less current liabilities 191,645 163,700
Creditors: amounts falling due after more than one year 7 (7,500) (13,500)
Net assets 184,145 150,200
Capital and reserves
Called up share capital 100 200
Profit and loss account 184,045 150,000
Shareholders' funds 184,145 150,200
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
J Hathorn
Director
Approved by the board on 4 December 2024
JHJW Consulting Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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
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 at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Plant and machinery over 5 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.
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. Current tax are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 April 2023 118,228 114,722 232,950
Additions - 44,567 44,567
At 31 March 2024 118,228 159,289 277,517
Depreciation
At 1 April 2023 9,658 52,479 62,137
Charge for the year 2,365 28,940 31,305
At 31 March 2024 12,023 81,419 93,442
Net book value
At 31 March 2024 106,205 77,870 184,075
At 31 March 2023 108,570 62,243 170,813
4 Investments
Other
investments
£
Cost
Additions 17,000
At 31 March 2024 17,000
5 Debtors 2024 2023
£ £
Trade debtors 6,000 5,750
Other debtors 278 13,747
6,278 19,497
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 6,000 6,000
Trade creditors 11,656 12,282
Taxation and social security costs 18,538 1,697
Other creditors 296 10,631
36,490 30,610
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 7,500 13,500
8 Controlling party
The company is controlled by J Hathorn.
9 Other information
JHJW Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
Flexford House
South Sway Lane
Sway
Lymington
SO41 6DP
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