| C J Accountancy Limited |
| Registered number: |
04564780 |
| Balance Sheet |
| as at 27 September 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
19,625 |
|
|
21,575 |
| Tangible assets |
4 |
|
|
18,445 |
|
|
27,363 |
|
|
|
|
38,070 |
|
|
48,938 |
|
| Current assets |
| Stocks |
|
|
27,151 |
|
|
36,002 |
| Debtors |
5 |
|
34,727 |
|
|
36,031 |
| Cash at bank and in hand |
|
|
20,188 |
|
|
8,853 |
|
|
|
82,066 |
|
|
80,886 |
|
| Creditors: amounts falling due within one year |
6 |
|
(77,572) |
|
|
(69,824) |
|
| Net current assets |
|
|
|
4,494 |
|
|
11,062 |
|
| Total assets less current liabilities |
|
|
|
42,564 |
|
|
60,000 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(41,353) |
|
|
(55,808) |
|
|
|
| Net assets |
|
|
|
1,211 |
|
|
4,192 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
140 |
|
|
140 |
| Profit and loss account |
|
|
|
1,071 |
|
|
4,052 |
|
| Shareholder's funds |
|
|
|
1,211 |
|
|
4,192 |
|
|
|
|
|
|
|
|
| Average Number of Employees |
|
|
|
4 |
|
|
4 |
|
| 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 member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his 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 C J White |
| Director |
| Approved by the board on 26 September 2025 |
|
| C J Accountancy Limited |
| Notes to the Accounts |
| for the year ended 27 September 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. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
20% per annum on a reducing balance basis |
|
|
Work in progress |
|
Work in progress is measured at estimated selling price of the work to be billed out to clients. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
4 |
|
4 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 28 September 2023 |
57,000 |
|
At 27 September 2024 |
57,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 28 September 2023 |
35,425 |
|
Provided during the year |
1,950 |
|
At 27 September 2024 |
37,375 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 27 September 2024 |
19,625 |
|
At 27 September 2023 |
21,575 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years |
|
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
Leasehold Prop Imps |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 28 September 2023 |
6,549 |
|
60,899 |
|
67,448 |
|
Additions |
- |
|
1,000 |
|
1,000 |
|
Disposals |
- |
|
(12,250) |
|
(12,250) |
|
At 27 September 2024 |
6,549 |
|
49,649 |
|
56,198 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 28 September 2023 |
2,850 |
|
37,235 |
|
40,085 |
|
Charge for the year |
302 |
|
4,932 |
|
5,234 |
|
On disposals |
- |
|
(7,566) |
|
(7,566) |
|
At 27 September 2024 |
3,152 |
|
34,601 |
|
37,753 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 27 September 2024 |
3,397 |
|
15,048 |
|
18,445 |
|
At 27 September 2023 |
3,699 |
|
23,664 |
|
27,363 |
|
|
|
|
|
|
|
|
|
| 5 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade debtors |
33,695 |
|
33,815 |
|
Other debtors |
1,032 |
|
2,216 |
|
|
|
|
|
|
34,727 |
|
36,031 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Bank loans and overdrafts |
5,556 |
|
5,556 |
|
Trade creditors |
13,048 |
|
14,050 |
|
Corporation tax |
8,874 |
|
9,231 |
|
Other taxes and social security costs |
20,032 |
|
22,101 |
|
Other creditors |
30,062 |
|
18,886 |
|
|
|
|
|
|
77,572 |
|
69,824 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Bank loans |
26,775 |
|
32,209 |
|
Other creditors |
14,578 |
|
23,599 |
|
|
|
|
|
|
41,353 |
|
55,808 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Controlling party |
|
|
The company is controlled by the director, who owns the majority of issued share capital. |
|
|
| 9 |
Other information |
|
|
C J Accountancy Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
A05 Towngate Works |
|
Dark Lane |
|
Mawdesley |
|
Lancashire |
|
L40 2QU |