Registered number
14227336
LJH Clinical Systems Consultancy Ltd
Filleted Accounts
31 July 2024
LJH Clinical Systems Consultancy Ltd
Registered number: 14227336
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 14,346 15,996
Current assets
Debtors 4 9,720 7,078
Cash at bank and in hand 28,314 20,746
38,034 27,824
Creditors: amounts falling due within one year 5 (23,334) (14,962)
Net current assets 14,700 12,862
Net assets 29,046 28,858
Capital and reserves
Called up share capital 1 1
Profit and loss account 29,045 28,857
Shareholder's funds 29,046 28,858
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
L J Humphrey
Director
Approved by the board on 27 January 2025
LJH Clinical Systems Consultancy Ltd
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 25% reducing balance basis
Land and Buildings 10% reducing balance basis
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 August 2023 15,666 330 15,996
At 31 July 2024 15,666 330 15,996
Depreciation
Charge for the year 1,567 83 1,650
At 31 July 2024 1,567 83 1,650
Net book value
At 31 July 2024 14,099 247 14,346
At 31 July 2023 15,666 330 15,996
4 Debtors 2024 2023
£ £
Other debtors 9,720 7,078
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 9,983 11,756
Other creditors 13,351 3,206
23,334 14,962
6 Other information
LJH Clinical Systems Consultancy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
12 Weavills Road
Bishopstoke
Eastleigh
Hampshire
SO50 8HS
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