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COMPANY REGISTRATION NUMBER: 12196074
Jon Sawyer Consultancy Ltd
Filleted Unaudited Financial Statements
31 December 2024
Jon Sawyer Consultancy Ltd
Financial Statements
Year ended 31 December 2024
Contents
Pages
Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements
1
Statement of financial position
2 to 3
Notes to the financial statements
4 to 6
Jon Sawyer Consultancy Ltd
Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Jon Sawyer Consultancy Ltd
Year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jon Sawyer Consultancy Ltd for the year ended 31 December 2024, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Jon Sawyer Consultancy Ltd, as a body, in accordance with the terms of our engagement letter dated 5 December 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Jon Sawyer Consultancy Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jon Sawyer Consultancy Ltd and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Jon Sawyer Consultancy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jon Sawyer Consultancy Ltd. You consider that Jon Sawyer Consultancy Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Jon Sawyer Consultancy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
HEBBLETHWAITES Chartered Accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
17 March 2025
Jon Sawyer Consultancy Ltd
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
5
665
Current assets
Debtors
6
31,289
30,204
Cash at bank and in hand
6,451
11,957
--------
--------
37,740
42,161
Creditors: amounts falling due within one year
7
22,994
17,349
--------
--------
Net current assets
14,746
24,812
--------
--------
Total assets less current liabilities
15,411
24,812
--------
--------
Jon Sawyer Consultancy Ltd
Statement of Financial Position (continued)
31 December 2024
2024
2023
Note
£
£
Capital and reserves
Called up share capital
2
2
Profit and loss account
15,409
24,810
--------
--------
Shareholders funds
15,411
24,812
--------
--------
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 31 December 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 .
These financial statements were approved by the board of directors and authorised for issue on 15 March 2025 , and are signed on behalf of the board by:
Mr J Sawyer
Director
Company registration number: 12196074
Jon Sawyer Consultancy Ltd
Notes to the Financial Statements
Year ended 31 December 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 4 Moorgate Avenue, Rotherham, South Yorkshire, S60 2AZ.
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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. Last year the company accounting reference date was amended, for commercial reasons, such that the comparatives cover an extended period of 15 months ending 31 December 2023. As such, any income and expenditure comparatives are not directly comparable.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue is recognised when the services are provided and probable that the associated economic benefits will flow to the entity, and the costs incurred, in respect of the services can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or 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. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer equipment
-
50% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Particulars of employees
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
Computer equipment
Total
£
£
Cost
At 1 January 2024
844
844
Additions
1,329
1,329
Disposals
( 844)
( 844)
-------
-------
At 31 December 2024
1,329
1,329
-------
-------
Depreciation
At 1 January 2024
844
844
Charge for the year
664
664
Disposals
( 844)
( 844)
-------
-------
At 31 December 2024
664
664
-------
-------
Carrying amount
At 31 December 2024
665
665
-------
-------
At 31 December 2023
-------
-------
6. Debtors
2024
2023
£
£
Trade debtors
19,414
16,026
Other debtors
11,875
14,178
--------
--------
31,289
30,204
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
3,726
Corporation tax
4,613
5,494
Social security and other taxes
12,885
10,437
Other creditors
1,770
1,418
--------
--------
22,994
17,349
--------
--------