IRIS Accounts Production v24.3.2.46 06930130 director 1.9.23 31.8.24 31.8.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh069301302023-08-31069301302024-08-31069301302023-09-012024-08-31069301302022-08-31069301302022-09-012023-08-31069301302023-08-3106930130ns15:EnglandWales2023-09-012024-08-3106930130ns14:PoundSterling2023-09-012024-08-3106930130ns10:Director12023-09-012024-08-3106930130ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3106930130ns10:SmallEntities2023-09-012024-08-3106930130ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3106930130ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3106930130ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3106930130ns10:FullAccounts2023-09-012024-08-3106930130ns10:OrdinaryShareClass12023-09-012024-08-3106930130ns10:CompanySecretary12023-09-012024-08-3106930130ns10:RegisteredOffice2023-09-012024-08-3106930130ns5:CurrentFinancialInstruments2024-08-3106930130ns5:CurrentFinancialInstruments2023-08-3106930130ns5:ShareCapital2024-08-3106930130ns5:ShareCapital2023-08-3106930130ns5:RetainedEarningsAccumulatedLosses2024-08-3106930130ns5:RetainedEarningsAccumulatedLosses2023-08-3106930130ns5:ComputerEquipment2023-08-3106930130ns5:ComputerEquipment2023-09-012024-08-3106930130ns5:ComputerEquipment2024-08-3106930130ns5:ComputerEquipment2023-08-3106930130ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3106930130ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3106930130ns5:DeferredTaxation2023-08-3106930130ns5:DeferredTaxation2023-09-012024-08-3106930130ns5:DeferredTaxation2024-08-3106930130ns10:OrdinaryShareClass12024-08-31
REGISTERED NUMBER: 06930130 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 August 2024

for

VJA Consultancy Limited

VJA Consultancy Limited (Registered number: 06930130)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


VJA Consultancy Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: L J Ashton





SECRETARY: V A Ashton





REGISTERED OFFICE: Shadwell House
65 Lower Green Road
Rusthall
Tunbridge Wells
Kent
TN4 8TW





REGISTERED NUMBER: 06930130 (England and Wales)





ACCOUNTANTS: Peter Hodgson & Co.
Chartered Accountants
Shadwell House
65 Lower Green Road
Tunbridge Wells
Kent
TN4 8TW

VJA Consultancy Limited (Registered number: 06930130)

Statement of Financial Position
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 5,090 6,786

CURRENT ASSETS
Debtors 5 17,341 15,550
Cash at bank 57,860 32,164
75,201 47,714
CREDITORS
Amounts falling due within one year 6 18,671 12,239
NET CURRENT ASSETS 56,530 35,475
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,620

42,261

PROVISIONS FOR LIABILITIES 7 967 1,289
NET ASSETS 60,653 40,972

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 60,553 40,872
SHAREHOLDERS' FUNDS 60,653 40,972

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

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 his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

VJA Consultancy Limited (Registered number: 06930130)

Statement of Financial Position - continued
31 August 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2024 and were signed by:





L J Ashton - Director


VJA Consultancy Limited (Registered number: 06930130)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

VJA Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
There are no significant judgements or estimates pertaining to these accounts.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Functional currency
The functional currency used by the company is £ Sterling.

Financial instruments
Basic financial instruments comprising debtors, bank and cash balances are recorded at fair value.

VJA Consultancy Limited (Registered number: 06930130)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Computer
equipment
£   
COST
At 1 September 2023
and 31 August 2024 19,048
DEPRECIATION
At 1 September 2023 12,262
Charge for year 1,696
At 31 August 2024 13,958
NET BOOK VALUE
At 31 August 2024 5,090
At 31 August 2023 6,786

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,391 14,610
Prepayments and accrued income 950 940
17,341 15,550

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 12,579 6,385
VAT 3,472 4,299
Directors' current accounts 1,120 105
Accrued expenses 1,500 1,450
18,671 12,239

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 967 1,289

VJA Consultancy Limited (Registered number: 06930130)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 September 2023 1,289
Provided during year (322 )
Balance at 31 August 2024 967

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100