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Registered number: 06043555
Jarred Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ashfield Accountancy
C/O Ashfield Accountancy
First Floor, 33 Chertsey Road
Woking
Surrey
GU21 5AJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06043555
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,105 101,022
77,105 101,022
CURRENT ASSETS
Debtors 5 130,808 74,594
Cash at bank and in hand 527,395 511,647
658,203 586,241
Creditors: Amounts Falling Due Within One Year 6 (149,305 ) (115,477 )
NET CURRENT ASSETS (LIABILITIES) 508,898 470,764
TOTAL ASSETS LESS CURRENT LIABILITIES 586,003 571,786
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,041 ) (24,970 )
NET ASSETS 566,962 546,816
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 566,862 546,716
SHAREHOLDERS' FUNDS 566,962 546,816
For the year ending 31 March 2025 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.
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
Mrs K L Scammell
Director
11 June 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Jarred Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06043555 . The registered office is c/o Ashfield Accountancy, First Floor 33 Chertsey Road, Woking, Surrey, GU21 5AJ.
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. 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:
Freehold 10% Straight Line basis
Plant & Machinery 25% Reducing Balance basis
Motor Vehicles 25% Reducing Balance basis
Fixtures & Fittings 15% Reducing Balance basis
Computer Equipment 33% Reducing Balance basis
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 91,115 15,431 33,979 49,815
Additions - - - 667
Disposals - - (33,596 ) -
As at 31 March 2025 91,115 15,431 383 50,482
Depreciation
As at 1 April 2024 34,248 7,983 23,188 26,067
Provided during the period 9,111 1,862 2,033 3,662
Disposals - - (24,959 ) -
As at 31 March 2025 43,359 9,845 262 29,729
Net Book Value
As at 31 March 2025 47,756 5,586 121 20,753
As at 1 April 2024 56,867 7,448 10,791 23,748
Computer Equipment Total
£ £
Cost
As at 1 April 2024 13,132 203,472
Additions 2,144 2,811
Disposals - (33,596 )
As at 31 March 2025 15,276 172,687
Depreciation
As at 1 April 2024 10,964 102,450
Provided during the period 1,423 18,091
Disposals - (24,959 )
As at 31 March 2025 12,387 95,582
Net Book Value
As at 31 March 2025 2,889 77,105
As at 1 April 2024 2,168 101,022
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 112,084 53,351
Other debtors 17,139 20,139
Other taxes and social security 1,585 1,104
130,808 74,594
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 30,781 40,796
Corporation tax 89,828 46,061
VAT 26,528 26,175
Accruals and deferred income 2,100 1,950
Directors' loan accounts 68 495
149,305 115,477
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4