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REGISTERED NUMBER: 05427025 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

CJ COMPUTING LTD

CJ COMPUTING LTD (REGISTERED NUMBER: 05427025)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CJ COMPUTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTOR: Dr J Russell





REGISTERED OFFICE: c/o CBHC Ltd, Steeple House
Suite 3, First Floor
Church lane
Chelmsford
Essex
CM1 1NH





REGISTERED NUMBER: 05427025 (England and Wales)





ACCOUNTANTS: CBHC Limited
Suite 3, Steeple House
Church Lane
Chelmsford
Essex
CM1 1NH

CJ COMPUTING LTD (REGISTERED NUMBER: 05427025)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 738

CURRENT ASSETS
Debtors 5 6,000 3,000
Cash at bank 7 10
6,007 3,010
CREDITORS
Amounts falling due within one year 6 (27,246 ) (29,330 )
NET CURRENT LIABILITIES (21,239 ) (26,320 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(21,239

)

(25,582

)

CREDITORS
Amounts falling due after more than one year 7 (2,284 ) (4,374 )
NET LIABILITIES (23,523 ) (29,956 )

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings (23,543 ) (29,976 )
(23,523 ) (29,956 )

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

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

The director acknowledges his 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.

CJ COMPUTING LTD (REGISTERED NUMBER: 05427025)

BALANCE SHEET - continued
30TH 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 director and authorised for issue on 29th January 2025 and were signed by:





Dr J Russell - Director


CJ COMPUTING LTD (REGISTERED NUMBER: 05427025)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024


1. STATUTORY INFORMATION

CJ Computing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 reducing balance

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern
The financial statements have been prepared on a going concern basis, despite the company having net liabilities exceeding its assets as at 30th April 2024. Management has assessed that the company will continue to operate for the next 12 months due to ongoing support from the director and efforts to manage and restructure debt. While a material uncertainty exists, management is confident that the company can meet its obligations and continue trading.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

CJ COMPUTING LTD (REGISTERED NUMBER: 05427025)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 30,290
Disposals (30,290 )
At 30th April 2024 -
DEPRECIATION
At 1st May 2023 29,552
Eliminated on disposal (29,552 )
At 30th April 2024 -
NET BOOK VALUE
At 30th April 2024 -
At 30th April 2023 738

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,000 3,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,236 2,236
Trade creditors 250 (1 )
Taxation and social security 3,744 2,062
Other creditors 21,016 25,033
27,246 29,330

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 2,284 4,374

8. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed J Russell £21,016 (2023: £24,613)

During the period CJ Computing Ltd recharged services to ICEX Ltd £24,000 (2023: £34.500)