JNG Computing Ltd


Director	Mr J N Godfrey


Company Secretary	Mrs C A Godfrey


Registered Address	16 The Mallards
	Frimley
	Camberley
	GU16 8PB


Registered Number	03149549 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		997		997
			997		997
Current assets
Debtors	4	-		6,945
Cash at bank and on hand		167,120		191,995
		167,120		198,940
Creditors amounts falling due within one year	5	(6,530)		(15,903)
Net current assets (liabilities)			160,590		183,037
Total assets less current liabilities			161,587		184,034
Net assets			161,587		184,034
Capital and reserves
Called up share capital			2		2
Profit and loss account			161,585		184,032
Shareholders' funds			161,587		184,034

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 1 September 2025, and are signed on its behalf by:

Mr J N Godfrey
Director
Registered Company No. 03149549

JNG Computing Ltd

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

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

	Statement of compliance
	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.

	Functional and presentation currency
	The presentation currency of the financial statements is the Pound Sterling (£).

	Judgements and key sources of estimation uncertainty
	There have not been any estimation uncertainties in the application of the accounting policies.

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

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

	Investments
	Listed investments are measured at fair value where the difference between cost and fair value is material. Changes in fair value are included in the profit and loss account.

	Financial instruments
	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.

2.	Average number of employees
	(including directors)


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments
	Fixed asset investments are measured at the current market value.

		Total
		£
	Cost or valuation
	At 01 February 24	997
	At 31 January 25	997
	Net book value
	At 31 January 25	997
	At 31 January 24	997

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	6,800
Other debtors	-	145
Total	-	6,945

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	5,629	15,003
Other creditors	1	-
Accrued liabilities and deferred income	900	900
Total	6,530	15,903