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REGISTERED NUMBER: 05469910 (England and Wales)















REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 29 JUNE 2023 TO 30 JUNE 2024

FOR

JSH ACCOUNTANCY LIMITED

JSH ACCOUNTANCY LIMITED (REGISTERED NUMBER: 05469910)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 29 JUNE 2023 TO 30 JUNE 2024










Page

Company Information 1

Report of the Director 2

Balance Sheet 3

Notes to the Financial Statements 5


JSH ACCOUNTANCY LIMITED

COMPANY INFORMATION
FOR THE PERIOD 29 JUNE 2023 TO 30 JUNE 2024







DIRECTOR: Mr S M Henley





REGISTERED OFFICE: 584 Wellsway
Bath
Somerset
BA2 2UE





REGISTERED NUMBER: 05469910 (England and Wales)





ACCOUNTANTS: SMH Taxation and Accountancy Ltd
16 Kipling Avenue
Bath
Somerset
BA2 4RB

JSH ACCOUNTANCY LIMITED (REGISTERED NUMBER: 05469910)

REPORT OF THE DIRECTOR
FOR THE PERIOD 29 JUNE 2023 TO 30 JUNE 2024


The director presents his report with the financial statements of the company for the period 29 June 2023 to 30 June 2024.

DIRECTOR
Mr S M Henley held office during the whole of the period from 29 June 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr S M Henley - Director


23 June 2025

JSH ACCOUNTANCY LIMITED (REGISTERED NUMBER: 05469910)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 74,799 93,657

CURRENT ASSETS
Debtors 5 66,071 92,310
Cash at bank 6 6
66,077 92,316
CREDITORS
Amounts falling due within one year 6 (139,358 ) (165,597 )
NET CURRENT LIABILITIES (73,281 ) (73,281 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,518

20,376

CREDITORS
Amounts falling due after more than one year 7 (20,127 ) (20,127 )
NET (LIABILITIES)/ASSETS (18,609 ) 249

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (18,709 ) 149
SHAREHOLDERS' FUNDS (18,609 ) 249

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JSH ACCOUNTANCY LIMITED (REGISTERED NUMBER: 05469910)

BALANCE SHEET - continued
30 JUNE 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2025 and were signed by:





Mr S M Henley - Director


JSH ACCOUNTANCY LIMITED (REGISTERED NUMBER: 05469910)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 29 JUNE 2023 TO 30 JUNE 2024


1. STATUTORY INFORMATION

JSH Accountancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

JSH ACCOUNTANCY LIMITED (REGISTERED NUMBER: 05469910)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 29 JUNE 2023 TO 30 JUNE 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 29 June 2023 69,995 23,476 76,313 169,784
Grants - - (4,100 ) (4,100 )
At 30 June 2024 69,995 23,476 72,213 165,684
DEPRECIATION
At 29 June 2023 3,500 13,573 59,054 76,127
Charge for period 12,450 - 3,784 16,234
Charge written back - - (1,476 ) (1,476 )
At 30 June 2024 15,950 13,573 61,362 90,885
NET BOOK VALUE
At 30 June 2024 54,045 9,903 10,851 74,799
At 28 June 2023 66,495 9,903 17,259 93,657

JSH ACCOUNTANCY LIMITED (REGISTERED NUMBER: 05469910)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 29 JUNE 2023 TO 30 JUNE 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Computer
equipment
£   
COST
At 29 June 2023 4,100
Grants (4,100 )
At 30 June 2024 -
DEPRECIATION
At 29 June 2023 1,476
Charge written back (1,476 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 28 June 2023 2,624

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 36,232 60,197
Amounts owed by group undertakings 29,839 32,113
66,071 92,310

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 33,965
Tax 62,225 64,499
VAT 67,133 67,133
139,358 165,597

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 20,127 20,127