53 01/06/2023 30/06/2024 2024-06-30 false false false false false false false true false false true false false false true true true false No description of principal activities is disclosed 2023-06-01 Sage Accounts Production 24.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 05802997 2023-06-01 2024-06-30 05802997 2024-06-30 05802997 2023-05-31 05802997 2022-06-01 2023-05-31 05802997 2023-05-31 05802997 2022-05-31 05802997 core:PlantMachinery 2023-06-01 2024-06-30 05802997 bus:Director1 2023-06-01 2024-06-30 05802997 core:PlantMachinery 2023-05-31 05802997 core:PlantMachinery 2024-06-30 05802997 core:AfterOneYear 2024-06-30 05802997 core:AfterOneYear 2023-05-31 05802997 core:WithinOneYear 2024-06-30 05802997 core:WithinOneYear 2023-05-31 05802997 core:ShareCapital 2024-06-30 05802997 core:ShareCapital 2023-05-31 05802997 core:RetainedEarningsAccumulatedLosses 2024-06-30 05802997 core:RetainedEarningsAccumulatedLosses 2023-05-31 05802997 core:PlantMachinery 2023-05-31 05802997 bus:SmallEntities 2023-06-01 2024-06-30 05802997 bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-06-30 05802997 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-06-30 05802997 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-06-30 05802997 bus:FullAccounts 2023-06-01 2024-06-30
Company registration number: 05802997
CJP Outreach Services Ltd
Unaudited filleted financial statements
30 June 2024
CJP Outreach Services Ltd
Contents
Statement of financial position
Notes to the financial statements
CJP Outreach Services Ltd
Statement of financial position
30 June 2024
30/06/24 31/05/23
Note £ £ £ £
Fixed assets
Tangible assets 5 21,134 9,696
_______ _______
21,134 9,696
Current assets
Debtors 6 719,467 340,243
Cash at bank and in hand 154,114 18,871
_______ _______
873,581 359,114
Creditors: amounts falling due
within one year 7 ( 425,248) ( 229,879)
_______ _______
Net current assets 448,333 129,235
_______ _______
Total assets less current liabilities 469,467 138,931
Creditors: amounts falling due
after more than one year 8 ( 111,184) ( 92,493)
Provisions for liabilities ( 5,284) ( 2,085)
_______ _______
Net assets 352,999 44,353
_______ _______
Capital and reserves
Called up share capital 1 1
Profit and loss account 352,998 44,352
_______ _______
Shareholders funds 352,999 44,353
_______ _______
For the period ending 30 June 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 period 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 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.
These financial statements were approved by the board of directors and authorised for issue on 31 March 2025 , and are signed on behalf of the board by:
Mr P T Hall
Director
Company registration number: 05802997
CJP Outreach Services Ltd
Notes to the financial statements
Period ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Boat House, Wharf street, Brighouse, HD6 1PP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for the services rendered, net of discounts and Value Added Tax.Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated 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:
Plant and machinery - 33 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
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.
Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.
Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 53 (2023: 54 ).
5. Tangible assets
Plant and machinery Total
£ £
Cost
At 1 June 2023 14,303 14,303
Additions 20,463 20,463
_______ _______
At 30 June 2024 34,766 34,766
_______ _______
Depreciation
At 1 June 2023 4,608 4,608
Charge for the year 9,024 9,024
_______ _______
At 30 June 2024 13,632 13,632
_______ _______
Carrying amount
At 30 June 2024 21,134 21,134
_______ _______
At 31 May 2023 9,695 9,695
_______ _______
6. Debtors
30/06/24 31/05/23
£ £
Trade debtors 459,308 337,662
Amounts owed by group undertakings and undertakings in which the company has a participating interest 58,245 -
Other debtors 201,914 2,581
_______ _______
719,467 340,243
_______ _______
7. Creditors: amounts falling due within one year
30/06/24 31/05/23
£ £
Bank loans and overdrafts 1,896 3,903
Trade creditors 50,202 -
Corporation tax 115,337 42,432
Social security and other taxes 52,942 24,384
Other creditors 204,871 159,160
_______ _______
425,248 229,879
_______ _______
8. Creditors: amounts falling due after more than one year
30/06/24 31/05/23
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 100,000 70,000
Other creditors 11,184 22,493
_______ _______
111,184 92,493
_______ _______