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REGISTERED NUMBER: 07217279 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 April 2024

for

J & C Accountants Limited

J & C Accountants Limited (Registered number: 07217279)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J & C Accountants Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: C J Rumble
Miss J Wilson





REGISTERED OFFICE: Wyvols Court
Basingstoke Road
Swallowfield
Reading
Berkshire
RG7 1WY





REGISTERED NUMBER: 07217279 (England and Wales)





ACCOUNTANTS: J & C Accountants Ltd
Wyvols Court
Basingstoke Road
Swallowfield
Reading
Berkshire
RG7 1WY

J & C Accountants Limited (Registered number: 07217279)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 797 1,360
797 1,360

CURRENT ASSETS
Stocks 20,249 26,994
Debtors 6 108,309 100,953
Cash at bank and in hand 75,789 80,623
204,347 208,570
CREDITORS
Amounts falling due within one year 7 110,653 105,264
NET CURRENT ASSETS 93,694 103,306
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,491

104,666

CAPITAL AND RESERVES
Called up share capital 8 240 240
Retained earnings 94,251 104,426
SHAREHOLDERS' FUNDS 94,491 104,666

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

J & C Accountants Limited (Registered number: 07217279)

Balance Sheet - continued
30 April 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2025 and were signed on its behalf by:




C J Rumble - Director



Miss J Wilson - Director


J & C Accountants Limited (Registered number: 07217279)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

J&C Accountants Ltd is a private company, limited by shares, registered in England and Wales. The registered number is 07217279. The registered office address and business address is Wyvols Court, Basingstoke Road, Swallowfield, Reading, Berkshire, RG7 1WY.

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.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax, adjusted for uninvoiced work in progress at the year end.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

J & C Accountants Limited (Registered number: 07217279)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 140,000
AMORTISATION
At 1 May 2023
and 30 April 2024 140,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 14,092
Additions 370
At 30 April 2024 14,462
DEPRECIATION
At 1 May 2023 12,732
Charge for year 933
At 30 April 2024 13,665
NET BOOK VALUE
At 30 April 2024 797
At 30 April 2023 1,360

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 100,391 89,572
Other debtors 7,918 11,381
108,309 100,953

J & C Accountants Limited (Registered number: 07217279)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 2,969 9,511
Taxation and social security 74,063 55,551
Other creditors 33,621 40,202
110,653 105,264

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
200 Ordinary £1 200 200
20 Ordinary B £1 20 20
20 Ordinary C £1 20 20
240 240