12 May 2023 false No description of principal activity Taxfiler 2024.6 14864231business:PrivateLimitedCompanyLtd2023-05-122024-05-31 148642312023-05-11 148642312023-05-122024-05-31 14864231business:AuditExemptWithAccountantsReport2023-05-122024-05-31 14864231business:FilletedAccounts2023-05-122024-05-31 148642312024-05-31 14864231business:Director12023-05-122024-05-31 14864231business:RegisteredOffice2023-05-122024-05-31 14864231core:WithinOneYear2024-05-31 14864231core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 14864231core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 14864231core:PreviouslyStatedAmount2024-05-31 14864231business:SmallEntities2023-05-122024-05-31 14864231countries:EnglandWales2023-05-122024-05-31 14864231core:PlantMachinery2023-05-122024-05-31 14864231core:PlantMachinery2023-05-11 14864231core:PlantMachinery2024-05-31 14864231core:AcceleratedTaxDepreciationDeferredTax2024-05-31 14864231business:OrdinaryShareClass12023-05-122024-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 14864231 (England and Wales)
JSPS Consulting Limited Unaudited accounts for the period from 12 May 2023 to 31 May 2024
JSPS Consulting Limited Unaudited accounts Contents
Page
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JSPS Consulting Limited Company Information for the period from 12 May 2023 to 31 May 2024
Director
Jane Shering
Company Number
14864231 (England and Wales)
Registered Office
2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN England
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JSPS Consulting Limited Statement of financial position as at 31 May 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
803 
Current assets
Debtors
480 
Cash at bank and in hand
6,181 
6,661 
Creditors: amounts falling due within one year
(3,019)
Net current assets
3,642 
Total assets less current liabilities
4,445 
Provisions for liabilities
Deferred tax
(153)
Net assets
4,292 
Capital and reserves
Called up share capital
100 
Profit and loss account
4,192 
Shareholders' funds
4,292 
For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 August 2024 and were signed on its behalf by
Jane Shering Director Company Registration No. 14864231
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JSPS Consulting Limited Notes to the Accounts for the period from 12 May 2023 to 31 May 2024
1
Statutory information
JSPS Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 14864231. The registered office is 2 Statham Court, Statham Street, Macclesfield, Cheshire, SK11 6XN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 12 May 2023
- 
Additions
1,198 
At 31 May 2024
1,198 
Depreciation
Charge for the period
395 
At 31 May 2024
395 
Net book value
At 31 May 2024
803 
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JSPS Consulting Limited Notes to the Accounts for the period from 12 May 2023 to 31 May 2024
5
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
480 
6
Creditors: amounts falling due within one year
2024 
£ 
Taxes and social security
1,303 
Loans from directors
1,216 
Accruals
500 
3,019 
7
Deferred taxation
2024 
£ 
Accelerated capital allowances
153 
2024 
£ 
Charged to the profit and loss account
153 
Provision at end of period
153 
8
Share capital
2024 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
Shares issued during the period:
100 Ordinary shares of £1 each
100 
9
Average number of employees
During the period the average number of employees was 0.
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