Company Registration No. 06480000 (England and Wales)
PJC Consultancy Limited
Unaudited accounts
for the year ended 31 December 2024
PJC Consultancy Limited
Unaudited accounts
Contents
PJC Consultancy Limited
Company Information
for the year ended 31 December 2024
Directors
Luke White
Thomas Knight
Timothy Ruffles
Company Number
06480000 (England and Wales)
Registered Office
1st And 2nd Floor The Mill
Maidstone Road
Hothfield
TN26 1AE
England
Accountants
Red Squirrel Accounting Ltd
19 Earls Avenue
Willesborough
Ashford
Kent
TN24 0AB
PJC Consultancy Limited
Statement of financial position
as at 31 December 2024
Tangible assets
83,307
37,106
Cash at bank and in hand
257,764
184,757
Creditors: amounts falling due within one year
(212,173)
(155,019)
Net current assets
140,131
153,767
Total assets less current liabilities
223,533
190,968
Provisions for liabilities
Deferred tax
(17,757)
(6,010)
Net assets
205,776
184,958
Called up share capital
100
100
Profit and loss account
205,676
184,858
Shareholders' funds
205,776
184,958
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by
Luke White
Director
Company Registration No. 06480000
PJC Consultancy Limited
Notes to the Accounts
for the year ended 31 December 2024
PJC Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 06480000. The registered office is 1st And 2nd Floor The Mill, Maidstone Road, Hothfield, TN26 1AE, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Investments in shares are included at fair value.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
PJC Consultancy Limited
Notes to the Accounts
for the year ended 31 December 2024
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
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Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2024
69,687
27,966
29,750
127,403
Additions
56,165
3,485
4,355
64,005
Disposals
(8,644)
(18,485)
(10,387)
(37,516)
At 31 December 2024
117,208
12,966
23,718
153,892
At 1 January 2024
45,487
20,266
24,544
90,297
Charge for the year
9,103
1,662
2,390
13,155
On disposals
(7,106)
(15,687)
(10,074)
(32,867)
At 31 December 2024
47,484
6,241
16,860
70,585
At 31 December 2024
69,724
6,725
6,858
83,307
At 31 December 2023
24,200
7,700
5,206
37,106
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Investments
Subsidiary undertakings
Valuation at 1 January 2024
95
Valuation at 31 December 2024
95
Amounts falling due within one year
Trade debtors
51,906
63,034
Amounts due from group undertakings etc.
31,959
9,264
Accrued income and prepayments
9,430
7,761
Other debtors
1,245
43,970
PJC Consultancy Limited
Notes to the Accounts
for the year ended 31 December 2024
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Creditors: amounts falling due within one year
2024
2023
Trade creditors
6,656
3,651
Amounts owed to group undertakings and other participating interests
-
153
Taxes and social security
65,121
51,409
Other creditors
5,047
3,078
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Transactions with related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
The ultimate controlling party is PJCC Holdings Limited.
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Average number of employees
During the year the average number of employees was 15 (2023: 13).