Registered number
10960951
Arjan Consultants Ltd
Unaudited Filleted Accounts
30 September 2024
Arjan Consultants Ltd
Registered number: 10960951
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,317 3,108
Investments 4 90,500 -
92,817 3,108
Current assets
Debtors 5 5,541 243,600
Cash at bank and in hand 111,381 42,808
116,922 286,408
Creditors: amounts falling due within one year 6 (8,565) (26,803)
Net current assets 108,357 259,605
Total assets less current liabilities 201,174 262,713
Provisions for liabilities (440) (591)
Net assets 200,734 262,122
Capital and reserves
Called up share capital 100 100
Profit and loss account 200,634 262,022
Shareholders' funds 200,734 262,122
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N. Arjan
Director
Approved by the board on 9 June 2025
Arjan Consultants Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 3-5 years
Investments
Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
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, other than loans to the directors, 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.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 9,825
Additions 988
Disposals (1,208)
At 30 September 2024 9,605
Depreciation
At 1 October 2023 6,717
Charge for the year 1,757
On disposals (1,186)
At 30 September 2024 7,288
Net book value
At 30 September 2024 2,317
At 30 September 2023 3,108
4 Investments
Other
investments
£
Cost
Additions 108,317
Revaluation (17,817)
At 30 September 2024 90,500
Historical cost
At 30 September 2024 108,317
Investments are valued by reference to quoted sales prices.
5 Debtors 2024 2023
£ £
Other debtors 5,541 243,600
6 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 258 18,819
Other creditors 8,307 7,984
8,565 26,803
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
S. Arjan
Overdrawn director's loan account, interest free and repayable on demand 240,000 - (240,000) -
240,000 - (240,000) -
8 Other information
Arjan Consultants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
107 Woodfield Drive
East Barnet
Barnet
EN4 8PD
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