2023-09-01 04543594 2024-08-31 04543594 2023-09-01 2024-08-31 04543594 2023-08-31 04543594 2022-09-01 2023-08-31 04543594 uk-core:WithinOneYear 2023-08-31 04543594 uk-core:WithinOneYear 2024-08-31 04543594 uk-core:ShareCapital 2024-08-31 04543594 uk-core:ShareCapital 2023-08-31 04543594 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 04543594 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 04543594 uk-bus:Director1 2023-09-01 2024-08-31 04543594 uk-core:ToolsEquipment 2023-09-01 2024-08-31 04543594 uk-core:FurnitureFittings 2023-09-01 2024-08-31 04543594 uk-core:WithinOneYear 2024-08-31 04543594 uk-core:WithinOneYear 2023-08-31 iso4217:GBP xbrli:pure 04543594 uk-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 04543594 uk-bus:FRS102 2023-09-01 2024-08-31 04543594 uk-bus:FilletedAccounts 2023-09-01 2024-08-31 04543594 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31
J A Comins (2002) Limited
Registered Number:04543594
For the year ended 31 August 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2024
J A Comins (2002) Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
04543594
As at 31 August 2024
J A Comins (2002) Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
-
456
-
456
Current assets
Trade and other receivables
21,649
13,350
2
2,508
Cash and cash equivalents
949
14,299
24,157
Trade and other payables: amounts falling due within one
year
(22,408)
(17,833)
3
1,749
(3,534)
Net current liabilities
Total assets less current liabilities
(3,534)
2,205
(3,534)
Net assets/liabilities
2,205
Capital and reserves
Called up share capital
100
100
Retained earnings
(3,634)
2,105
(3,534)
2,205
Shareholders' funds
For the year ended 31 August 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges her responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Miss Julie Comins Director
These financial statements were approved and authorised for issue by the Board on 26 January 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2024
J A Comins (2002) Limited
Notes to the Financial Statements
Statutory Information
J A Comins (2002) Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 04543594.
Registered address:
Campbell Cairns
Craigellachie
Aberlour
AB38 9SL
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
33.33% Straight line
Computer equipment
20% Straight line
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2. Trade and other receivables
2023
2024
£
£
Trade debtors
11,422
19,721
Other debtors
1,928
1,928
21,649
13,350
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5
For the year ended 31 August 2024
J A Comins (2002) Limited
Notes to the Financial Statements Continued
3. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
-
192
Trade creditors
313
1,268
Taxation and social security
8,150
5,960
Other creditors
9,370
14,988
17,833
22,408
4. Average number of persons employed
During the year the average number of employees was 3 (2023 : 3)
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