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LJL Consultants Ltd

Registered Number
08602759
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

LJL Consultants Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Lisa Jane Langton

Registered Address

5 Moss Bank
Coppull
Chorley
PR7 5UT

Registered Number

08602759 (England and Wales)
LJL Consultants Ltd
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors312,0944,582
Cash at bank and on hand6,00910,095
18,10314,677
Creditors amounts falling due within one year4(12,145)(10,378)
Net current assets (liabilities)5,9584,299
Total assets less current liabilities5,9584,299
Net assets5,9584,299
Capital and reserves
Called up share capital100100
Profit and loss account5,8584,199
Shareholders' funds5,9584,299
The financial statements were approved and authorised for issue by the Director on 17 January 2025, and are signed on its behalf by:
Lisa Jane Langton
Director
Registered Company No. 08602759
LJL Consultants Ltd
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Turnover policy
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 sale of goods and from the rendering of services. 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 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other 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.
2.Average number of employees

20242023
Average number of employees during the year11
3.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9,7564,582
Other debtors2,338-
Total12,0944,582
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables479-
Taxation and social security10,6668,418
Other creditors-977
Accrued liabilities and deferred income1,000983
Total12,14510,378
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.
5.Directors advances, credits and guarantees
Included within other debtors falling due with one year is £2,338 (2023 - £Nil) being the amount owed by the director. The net amount advanced during the year was £2,338. This amount was repaid the following financial year within nine months. The loan was charged the beneficial rate of interest were applicable and was repayable on demand.