2 false false false false false false false false false false true false false false false false false No description of principal activity 2023-12-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 03472663 2023-12-01 2024-11-30 03472663 2024-11-30 03472663 2023-11-30 03472663 2022-12-01 2023-11-30 03472663 2023-11-30 03472663 2022-11-30 03472663 core:FurnitureFittings 2023-12-01 2024-11-30 03472663 bus:Director1 2023-12-01 2024-11-30 03472663 core:FurnitureFittings 2023-11-30 03472663 core:FurnitureFittings 2024-11-30 03472663 core:WithinOneYear 2024-11-30 03472663 core:WithinOneYear 2023-11-30 03472663 core:ShareCapital 2024-11-30 03472663 core:ShareCapital 2023-11-30 03472663 core:RetainedEarningsAccumulatedLosses 2024-11-30 03472663 core:RetainedEarningsAccumulatedLosses 2023-11-30 03472663 core:AcceleratedTaxDepreciationDeferredTax 2024-11-30 03472663 core:AcceleratedTaxDepreciationDeferredTax 2023-11-30 03472663 bus:SmallEntities 2023-12-01 2024-11-30 03472663 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 03472663 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 03472663 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 03472663 bus:FullAccounts 2023-12-01 2024-11-30 03472663 core:OfficeEquipment 2023-12-01 2024-11-30 03472663 core:OfficeEquipment 2024-11-30 03472663 core:OfficeEquipment 2023-11-30
COMPANY REGISTRATION NUMBER: 03472663
JMR Consulting Limited
Filleted Unaudited Financial Statements
For the year ended
30 November 2024
JMR Consulting Limited
Statement of Financial Position
30 November 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
234
716
Investments
2,000
----
-------
234
2,716
Current assets
Debtors
6
11,090
11,090
Cash at bank and in hand
15,540
27,182
--------
--------
26,630
38,272
Creditors: amounts falling due within one year
7
1,741
7,262
--------
--------
Net current assets
24,889
31,010
--------
--------
Total assets less current liabilities
25,123
33,726
Provisions
Deferred taxation
44
136
--------
--------
Net assets
25,079
33,590
--------
--------
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
24,079
32,590
--------
--------
Shareholders funds
25,079
33,590
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
JMR Consulting Limited
Statement of Financial Position (continued)
30 November 2024
These financial statements were approved by the board of directors and authorised for issue on 7 February 2025 , and are signed on behalf of the board by:
J M Rowson
Director
Company registration number: 03472663
JMR Consulting Limited
Notes to the Financial Statements
Year ended 30 November 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Post Office, Church Hill, Helions Bumpstead, Haverhill, Suffolk, CB9 7AJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for services rendered during the year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit and loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
33% straight line
Office equipment
-
33% straight line
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
Fixtures and fittings
Office equipment
Total
£
£
£
Cost
At 1 December 2023 and 30 November 2024
155
1,891
2,046
----
-------
-------
Depreciation
At 1 December 2023
155
1,175
1,330
Charge for the year
482
482
----
-------
-------
At 30 November 2024
155
1,657
1,812
----
-------
-------
Carrying amount
At 30 November 2024
234
234
----
-------
-------
At 30 November 2023
716
716
----
-------
-------
6. Debtors
2024
2023
£
£
Trade debtors
11,090
10,090
Other debtors
1,000
--------
--------
11,090
11,090
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Social security and other taxes
469
794
Other creditors
1,272
6,468
-------
-------
1,741
7,262
-------
-------
8. Deferred tax
The deferred tax included in the statement of financial position is as follows:
2024
2023
£
£
Included in provisions
44
136
----
----
The deferred tax account consists of the tax effect of timing differences in respect of:
2024
2023
£
£
Accelerated capital allowances
44
136
----
----