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Registration number: 07616103

A J M Focused Consulting Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2024

 

A J M Focused Consulting Ltd
(Registration number: 07616103)

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

A J M Focused Consulting Ltd
(Registration number: 07616103)

Company Information

Director

Mrs Amanda J Mauro

Registered office

Thorpe House
59 Thorpe Street
Raunds
Northants
NN9 6LS

Registered number

07616103

 

A J M Focused Consulting Ltd
(Registration number: 07616103)

Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed Assets

 

Tangible Assets

4

947

1,114

Current assets

 

Cash at bank and in hand

 

9,302

37,652

Creditors: Amounts falling due within one year

5

(872)

(696)

Net current assets

 

8,430

36,956

Net assets

 

9,377

38,070

Capital and Reserves

 

Called up share capital

100

100

Retained Earnings

9,277

37,970

Shareholders' funds

 

9,377

38,070

For the financial year ending 30 April 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 accounts for the year in question in accordance with section 476; and

The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 January 2025
 

.........................................
Mrs Amanda J Mauro
Company secretary and director

 

A J M Focused Consulting Ltd
(Registration number: 07616103)

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

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Thorpe House
59 Thorpe Street
Raunds
Northants
NN9 6LS

These financial statements were authorised for issue by the director on 26 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

A J M Focused Consulting Ltd
(Registration number: 07616103)

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

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% reducing balance per annum

Office equipment

15% reducing balance per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

A J M Focused Consulting Ltd
(Registration number: 07616103)

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

4

Tangible Assets

Plant and machinery
£

Office equipment
 £

Total
£

Cost or valuation

At 1 May 2023

3,420

1,290

4,710

At 30 April 2024

3,420

1,290

4,710

Depreciation

At 1 May 2023

2,979

617

3,596

Charge for the year

66

101

167

At 30 April 2024

3,045

718

3,763

Carrying amount

At 30 April 2024

375

572

947

At 30 April 2023

441

673

1,114

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade Creditors

-

696

Taxation and social security

32

-

Accruals and deferred income

840

-

872

696