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Registered number: 11538691
Je Cad Specialist Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Saashiv & Co. Accountants Limited
Chartered Certified Accountants
Pentax House
South Harrow
London
HA2 0DU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11538691
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 (1 ) (1 )
Tangible Assets 5 79,359 52,184
79,358 52,183
CURRENT ASSETS
Cash at bank and in hand 8,744 4,596
8,744 4,596
Creditors: Amounts Falling Due Within One Year 6 (10,183 ) (14,481 )
NET CURRENT ASSETS (LIABILITIES) (1,439 ) (9,885 )
TOTAL ASSETS LESS CURRENT LIABILITIES 77,919 42,298
Creditors: Amounts Falling Due After More Than One Year 7 (77,316 ) (35,640 )
NET ASSETS 603 6,658
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 503 6,558
SHAREHOLDERS' FUNDS 603 6,658
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For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ernan Narito
Director
23/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Je Cad Specialist Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11538691 . The registered office is 20 Quartz Terrace, Rayners Lane, Harrow, HA2 0BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on reducing balance.
Motor Vehicles 18% on reducing balance
Fixtures & Fittings 20% on reducing balance.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Intangible Assets
Other
£
Cost
As at 1 September 2023 14,519
As at 31 August 2024 14,519
Amortisation
As at 1 September 2023 14,520
As at 31 August 2024 14,520
Net Book Value
As at 31 August 2024 (1 )
As at 1 September 2023 (1 )
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2023 12,809 52,790 7,178 72,777
Additions 52,794 - - 52,794
Disposals (12,809 ) - - (12,809 )
As at 31 August 2024 52,794 52,790 7,178 112,762
Depreciation
As at 1 September 2023 4,611 9,502 6,480 20,593
Provided during the period 9,503 7,792 126 17,421
Disposals (4,611 ) - - (4,611 )
As at 31 August 2024 9,503 17,294 6,606 33,403
Net Book Value
As at 31 August 2024 43,291 35,496 572 79,359
As at 1 September 2023 8,198 43,288 698 52,184
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,232 7,232
Other taxes and social security 19 93
VAT 1,949 -
Accruals and deferred income 957 957
Director's loan account 26 6,199
10,183 14,481
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 77,316 35,640
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,232 7,232
Later than one year and not later than five years 93,515 45,052
100,747 52,284
Less: Finance charges allocated to future periods 16,199 9,412
84,548 42,872
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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