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Logo On Report
Registered Number: 11174945
England and Wales

 

 

 

JLN CONSULTANTS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

JLN CONSULTANTS LTD
Contents Page
For the year ended 31 December 2024
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of JLN CONSULTANTS LTD for the year ended 31 December 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at


http://rulebook.accaglobal.com.




This report is made solely to the member of JLN CONSULTANTS LTD, as a body, in accordance with the terms of our engagement letter dated 21 January 2018. Our work has been undertaken solely to prepare for your approval the accounts of JLN CONSULTANTS LTD and state those matters that we have agreed to state to the Board of JLN CONSULTANTS LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at


http://www.accaglobal.com/factsheet163.


To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JLN CONSULTANTS LTD and its members as a body for our work or for this report.

It is your duty to ensure that JLN CONSULTANTS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of JLN CONSULTANTS LTD. You consider that JLN CONSULTANTS LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of JLN CONSULTANTS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.


Mr Simon Waters FCCA
SJW Accountants
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
26 September 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 0    412 
0    412 
Current assets      
Debtors 26,342    6,447 
Cash at bank and in hand 6,480    28,048 
32,822    34,495 
Creditors: amount falling due within one year (360)   (583)
Net current assets 32,462    33,912 
 
Total assets less current liabilities 32,462    34,324 
Provisions for liabilities 0    (322)
Net assets 32,462    34,002 
 

Capital and reserves 		     
Called up share capital 4 100    100 
Profit and loss account 32,362    33,902 
Shareholders' funds 32,462    34,002 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

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 by the director on 26 September 2025 and were signed by:


-------------------------------
John Naughton
Director
2
General Information
JLN CONSULTANTS LTD is a private company, limited by shares, registered in England and Wales, registration number 11174945, registration address 45 Ryecroft Road, Stretford, Manchester, M32 9BS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10 Years Straight Line
Computer Equipment 3 Years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

There was one director/employee in the year.
Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 January 2024 419    1,509    1,928 
Additions -    -    - 
Disposals (419)   (400)   (819)
At 31 December 2024 -    1,109    1,109 
Depreciation
At 01 January 2024 120    1,396    1,516 
Charge for year 78    65    143 
On disposals (198)   (352)   (550)
At 31 December 2024 -    1,109    1,109 
Net book values
Closing balance as at 31 December 2024 -    -    - 
Opening balance as at 01 January 2024 299    113    412 


4.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£		 2023
£		 2024
£		 2023
£
Mr and Mrs JL Naughton(19,895)(6,447)26,342 6,447 

There was a loan made to Mr and Mrs Naughton during the period of £26,342 (£6447.35 in 2023). This loan is repayable on demand.
6.

Controlling Parties

The company's ultimate controlling party is Mr and Mrs JL Naughton by virtue of their interest in the share capital of the company.
3