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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
Page
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PJC Consultancy Limited Company Information for the year ended 31 December 2024
Directors
Luke White Thomas Knight Timothy Ruffles
Secretary
Saffra Munro
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
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PJC Consultancy Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
83,307 
37,106 
Investments
95 
95 
83,402 
37,201 
Current assets
Debtors
94,540 
124,029 
Cash at bank and in hand
257,764 
184,757 
352,304 
308,786 
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 
Capital and reserves
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
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PJC Consultancy Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
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.
2
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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 taxation
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.
Leased assets
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
Investments in shares are included at fair value.
Pension costs
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.
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PJC Consultancy Limited Notes to the Accounts for the year ended 31 December 2024
Going concern
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.
4
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 
Depreciation
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 
Net book value
At 31 December 2024
69,724 
6,725 
6,858 
83,307 
At 31 December 2023
24,200 
7,700 
5,206 
37,106 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
95 
Valuation at 31 December 2024
95 
6
Debtors
2024 
2023 
£ 
£ 
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 
94,540 
124,029 
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PJC Consultancy Limited Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
60,350 
64,843 
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 
Accruals
6,280 
31,885 
Deferred income
68,719 
- 
212,173 
155,019 
8
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.
9
Controlling party
The ultimate controlling party is PJCC Holdings Limited.
10
Average number of employees
During the year the average number of employees was 15 (2023: 13).
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