Registered number
04468103
CJA Group Limited
Filleted Accounts
30 September 2024
CJA Group Limited
Registered number: 04468103
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 28,837 42,816
Investments 5 148,065 121,206
176,902 164,022
Current assets
Debtors 6 163,607 220,291
Cash at bank and in hand 1,890,846 1,683,446
2,054,453 1,903,737
Creditors: amounts falling due within one year 7 (271,420) (361,360)
Net current assets 1,783,033 1,542,377
Total assets less current liabilities 1,959,935 1,706,399
Provisions for liabilities (16,988) (5,333)
Net assets 1,942,947 1,701,066
Capital and reserves
Called up share capital 50,000 50,000
Profit and loss account 1,892,947 1,651,066
Shareholder's funds 1,942,947 1,701,066
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.
J M McIntyre
Director
Approved by the board on 14 February 2025
CJA Group Limited
Notes to the Accounts
for the year ended 30 September 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).
The director considers that there are no material uncertainties about the company's ability to continue as a going concern and has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
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 rendering of services. 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 and equipment 33.3% straight line
Motor vehicles 25% straight line
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
Leasing commitments
Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Jeremy Staines
Firm: Begbies
Date of audit report: 14 February 2025
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
4 Tangible fixed assets
Fixtures, fittings and equipment Motor vehicles Total
£ £ £
Cost
At 1 October 2023 37,837 54,990 92,827
Additions 832 - 832
At 30 September 2024 38,669 54,990 93,659
Depreciation
At 1 October 2023 36,263 13,748 50,011
Charge for the year 1,064 13,747 14,811
At 30 September 2024 37,327 27,495 64,822
Net book value
At 30 September 2024 1,342 27,495 28,837
At 30 September 2023 1,574 41,242 42,816
5 Investments
Investments in
subsidiary Other
undertakings investments Total
£ £ £
Cost or fair value
At 1 October 2023 200 121,006 121,206
Additions - 98 98
Revaluation - 26,761 26,761
At 30 September 2024 200 147,865 148,065
Historical cost
At 1 October 2023 200 99,676
At 30 September 2024 200 99,774
6 Debtors 2024 2023
£ £
Trade debtors 139,481 177,003
Other debtors 24,126 43,288
163,607 220,291
7 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 36,109 71,288
Amounts owed to group undertakings and undertakings in which the company has a participating interest 200 200
Taxation and social security costs 130,765 140,131
Other creditors 104,346 149,741
271,420 361,360
8 Related party transactions
The amount due to the director at the year end was £33 (2023: £1,706).
9 Other information
CJA Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
9 Bonhill Street
London
EC2A 4DJ
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