J C Norman Transcription Ltd 04905972 false 2024-02-01 2025-01-31 2025-01-31 The principal activity of the company is justice and judicial activities. Digita Accounts Production Advanced 6.30.9574.0 true 04905972 2024-02-01 2025-01-31 04905972 2025-01-31 04905972 bus:OrdinaryShareClass1 2025-01-31 04905972 core:CurrentFinancialInstruments 2025-01-31 04905972 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 04905972 bus:SmallEntities 2024-02-01 2025-01-31 04905972 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 04905972 bus:FilletedAccounts 2024-02-01 2025-01-31 04905972 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04905972 bus:RegisteredOffice 2024-02-01 2025-01-31 04905972 bus:CompanySecretaryDirector2 2024-02-01 2025-01-31 04905972 bus:Director1 2024-02-01 2025-01-31 04905972 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 04905972 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04905972 bus:Agent1 2024-02-01 2025-01-31 04905972 core:FurnitureFittingsToolsEquipment 2024-02-01 2025-01-31 04905972 core:PlantMachinery 2024-02-01 2025-01-31 04905972 countries:AllCountries 2024-02-01 2025-01-31 04905972 2023-02-01 2024-01-31 04905972 2024-01-31 04905972 bus:OrdinaryShareClass1 2024-01-31 04905972 core:CurrentFinancialInstruments 2024-01-31 04905972 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04905972

J C Norman Transcription Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 January 2025

 

J C Norman Transcription Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

J C Norman Transcription Ltd

Company Information

Directors

Mrs J C Norman

Mr S J Norman

Company secretary

Mr S J Norman

Registered office

Station House
Station Road
Rugeley
Staffordshire
WS15 3HA

Accountants

Wychbury Greaves Station House
Station Road
Rugeley
Staffordshire
WS15 3HA

 

J C Norman Transcription Ltd

(Registration number: 04905972)
Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Current assets

 

Debtors

5,079

3,576

Cash at bank and in hand

 

153,048

168,266

 

158,127

171,842

Creditors: Amounts falling due within one year

(138,760)

(139,941)

Net assets

 

19,367

31,901

Capital and reserves

 

Called up share capital

5

100

100

Retained earnings

19,267

31,801

Shareholders' funds

 

19,367

31,901

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All the members have consented to the preparation of an abridged Income statement and an abridged Balance Sheet for the year ended 31 January 2023 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 June 2025 and signed on its behalf by:
 

.........................................
Mr S J Norman
Company secretary and director

 

J C Norman Transcription Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Station House
Station Road
Rugeley
Staffordshire
WS15 3HA
United Kingdom

These financial statements were authorised for issue by the Board on 23 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

J C Norman Transcription Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & machinery

25% reducing balance

Fixtures & fittings

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

 

J C Norman Transcription Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4

Tangible assets

Cost or valuation

Depreciation

Carrying amount

At 31 January 2025

5

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary £1 of £1 each

100

100

100

100

       

6

Dividends

2025

2024

£

£

Final dividend of £100.00 (2024 - £200.00) per ordinary share

10,000

20,000