IRIS Accounts Production v24.3.2.46 04194293 director 1.5.23 30.4.24 30.4.24 true false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh041942932023-04-30041942932024-04-30041942932023-05-012024-04-30041942932022-04-30041942932022-05-012023-04-30041942932023-04-3004194293ns15:EnglandWales2023-05-012024-04-3004194293ns14:PoundSterling2023-05-012024-04-3004194293ns10:Director12023-05-012024-04-3004194293ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3004194293ns10:SmallEntities2023-05-012024-04-3004194293ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3004194293ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3004194293ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3004194293ns10:FullAccounts2023-05-012024-04-3004194293ns5:OtherJointVenturesTotalIndividuallyImmaterialJointVentures2023-05-012024-04-3004194293ns10:OrdinaryShareClass12023-05-012024-04-3004194293ns10:CompanySecretary12023-05-012024-04-3004194293ns10:RegisteredOffice2023-05-012024-04-3004194293ns5:CurrentFinancialInstruments2024-04-3004194293ns5:CurrentFinancialInstruments2023-04-3004194293ns5:Non-currentFinancialInstruments2024-04-3004194293ns5:Non-currentFinancialInstruments2023-04-3004194293ns5:ShareCapital2024-04-3004194293ns5:ShareCapital2023-04-3004194293ns5:RetainedEarningsAccumulatedLosses2024-04-3004194293ns5:RetainedEarningsAccumulatedLosses2023-04-3004194293ns5:ComputerEquipment2023-05-012024-04-3004194293ns5:ComputerEquipment2023-04-3004194293ns5:ComputerEquipment2024-04-3004194293ns5:ComputerEquipment2023-04-3004194293ns5:CostValuation2023-04-3004194293ns5:RevaluationsIncreaseDecreaseInInvestments2024-04-3004194293ns5:CostValuation2024-04-3004194293ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3004194293ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-3004194293ns10:OrdinaryShareClass12024-04-30
REGISTERED NUMBER: 04194293 (England and Wales)














JDS CONSULTANCY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






JDS CONSULTANCY LTD (REGISTERED NUMBER: 04194293)

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










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


JDS CONSULTANCY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: J D Sheppard





SECRETARY: Mrs D Sheppard





REGISTERED OFFICE: Gorse Cottage
New Lydd Road
Camber
East Sussex
TN31 7QS





REGISTERED NUMBER: 04194293 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
Landgate Chambers
Rye
East Sussex
TN31 7LJ

JDS CONSULTANCY LTD (REGISTERED NUMBER: 04194293)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 677 1,333
Investments 5 85,312 85,589
85,989 86,922

CURRENT ASSETS
Debtors 6 353,172 530,750
Cash at bank 60,498 35,553
413,670 566,303
CREDITORS
Amounts falling due within one year 7 47,502 57,812
NET CURRENT ASSETS 366,168 508,491
TOTAL ASSETS LESS CURRENT
LIABILITIES

452,157

595,413

CREDITORS
Amounts falling due after more than
one year

8

6,116

11,218
NET ASSETS 446,041 584,195

CAPITAL AND RESERVES
Called up share capital 9 50 50
Retained earnings 445,991 584,145
SHAREHOLDERS' FUNDS 446,041 584,195

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 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.

JDS CONSULTANCY LTD (REGISTERED NUMBER: 04194293)

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 director and authorised for issue on 31 January 2025 and were signed by:





J D Sheppard - Director


JDS CONSULTANCY LTD (REGISTERED NUMBER: 04194293)

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


1. STATUTORY INFORMATION

JDS Consultancy 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 as modified by the revaluation of certain assets.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
The financial statements contain information about JDS Consultancy Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.
Computer equipment - 33% on cost

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at 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.

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.

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

JDS CONSULTANCY LTD (REGISTERED NUMBER: 04194293)

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


2. ACCOUNTING POLICIES - continued

INVESTMENTS
Shares held in listed companies are included in the financial statements at market value as at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2023
and 30 April 2024 3,588
DEPRECIATION
At 1 May 2023 2,255
Charge for year 656
At 30 April 2024 2,911
NET BOOK VALUE
At 30 April 2024 677
At 30 April 2023 1,333

5. FIXED ASSET INVESTMENTS
Shares in Interest
group in joint Other
undertakings venture investments Totals
£    £    £    £   
COST OR VALUATION
At 1 May 2023 3 75,000 10,586 85,589
Revaluations - - (277 ) (277 )
At 30 April 2024 3 75,000 10,309 85,312
NET BOOK VALUE
At 30 April 2024 3 75,000 10,309 85,312
At 30 April 2023 3 75,000 10,586 85,589

JDS CONSULTANCY LTD (REGISTERED NUMBER: 04194293)

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


5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30 April 2024 is represented by:

Shares in Interest
group in joint Other
undertakings venture investments Totals
£    £    £    £   
Valuation in 2017 - - 1,098 1,098
Valuation in 2018 - - 601 601
Valuation in 2019 - - (292 ) (292 )
Valuation in 2020 - (26,104 ) (6,456 ) (32,560 )
Valuation in 2021 - - (44 ) (44 )
Valuation in 2022 - (3,310 ) 1,755 (1,555 )
Valuation in 2023 - - 2,830 2,830
Valuation in 2024 - - (278 ) (278 )
Cost 3 104,414 11,095 115,512
3 75,000 10,309 85,312

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 55,342 73,475
Other debtors 51,593 225,562
106,935 299,037

Amounts falling due after more than one year:
Amounts owed by group undertakings 246,237 231,713

Aggregate amounts 353,172 530,750

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,102 4,976
Taxation and social security 4,398 5,144
Other creditors 38,002 47,692
47,502 57,812

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 6,116 11,218

JDS CONSULTANCY LTD (REGISTERED NUMBER: 04194293)

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


9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary shares £1 50 50

10. RELATED PARTY DISCLOSURES

As at the balance sheet date there was an amount of £246,237 due from the subsidiary company; 3 Rascals Limited. Interest is being charged on this loan balance.