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JTOR CONSULTANCY LIMITED

Registered Number
06680474
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

JTOR CONSULTANCY LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

TAYLOR, Jonathan

Company Secretary

TAYLOR, Tracey Dianne

Registered Address

7 Matfurlong Close
Martock
TA12 6LD

Registered Number

06680474 (England and Wales)
JTOR CONSULTANCY LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0962,508
1,0962,508
Current assets
Debtors4431,758
Cash at bank and on hand28,58543,170
28,62844,928
Creditors amounts falling due within one year5(18,233)(20,932)
Net current assets (liabilities)10,39523,996
Total assets less current liabilities11,49126,504
Provisions for liabilities(208)(477)
Net assets11,28326,027
Capital and reserves
Called up share capital100100
Profit and loss account11,18325,927
Shareholders' funds11,28326,027
The financial statements were approved and authorised for issue by the Director on 28 April 2025, and are signed on its behalf by:
TAYLOR, Jonathan
Director
Registered Company No. 06680474
JTOR CONSULTANCY LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 238,9178,917
At 31 August 248,9178,917
Depreciation and impairment
At 01 September 236,4096,409
Charge for year1,4121,412
At 31 August 247,8217,821
Net book value
At 31 August 241,0961,096
At 31 August 232,5082,508
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,716
Prepayments and accrued income4342
Total431,758
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.
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties10,4838,635
Taxation and social security6,86811,445
Accrued liabilities and deferred income882852
Total18,23320,932
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.