Registered number
11090295
JOF Consultants Limited
Filleted Accounts
31 December 2024
JOF Consultants Limited
Company Information
Director
Mrs J P Williams
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
35 Streamside
Tuffley
Gloucester
Glos
Registered number
11090295
JOF Consultants Limited
Registered number: 11090295
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Current assets
Debtors 4 5,100 8,720
Cash at bank and in hand 4,543 4,927
9,643 13,647
Creditors: amounts falling due within one year 5 (8,697) (9,778)
Net current assets 946 3,869
Net assets 946 3,869
Capital and reserves
Called up share capital 100 100
Profit and loss account 846 3,769
Shareholders' funds 946 3,869
The director is 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 director acknowledges her 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.
Mrs J P Williams
Director
Approved by the board on 30 June 2025
JOF Consultants Limited
Notes to the Accounts
for the year ended 31 December 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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 January 2024 10,000
At 31 December 2024 10,000
Amortisation
At 1 January 2024 10,000
At 31 December 2024 10,000
Net book value
At 31 December 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of four years.
4 Debtors 2024 2023
£ £
Trade debtors - 320
Directors loan 5,100 8,400
5,100 8,720
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 8,697 9,778
6 Controlling party
The company is controlled by the director.
7 Other information
JOF Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is:
35 Streamside
Tuffley
Gloucester
Glos
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