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Company Registration No. 08988584 (England and Wales)
James Consultancy Service Limited Unaudited accounts for the year ended 30 April 2025
James Consultancy Service Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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James Consultancy Service Limited Company Information for the year ended 30 April 2025
Directors
SM Rustrick A Rustrick
Company Number
08988584 (England and Wales)
Registered Office
3 Greystones Road Bearsted Maidstone Kent ME15 8PD
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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James Consultancy Service Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
145
217
Current assets
Debtors
5
307
266
Cash at bank and in hand
280
2
587
268
Creditors: amounts falling due within one year
6
(1,707)
(1,968)
Net current liabilities
(1,120)
(1,700)
Total assets less current liabilities
(975)
(1,483)
Provisions for liabilities
Deferred tax
(174)
(174)
Net liabilities
(1,149)
(1,657)
Capital and reserves
Called up share capital
7
5
5
Profit and loss account
(1,154)
(1,662)
Shareholders' funds
(1,149)
(1,657)
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by
SM Rustrick Director Company Registration No. 08988584
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James Consultancy Service Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
James Consultancy Service Limited is a private company, limited by shares, registered in England and Wales, registration number 08988584. The registered office is 3 Greystones Road, Bearsted, Maidstone, Kent, ME15 8PD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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James Consultancy Service Limited Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 May 2024
3,650
At 30 April 2025
3,650
Depreciation
At 1 May 2024
3,433
Charge for the year
72
At 30 April 2025
3,505
Net book value
At 30 April 2025
145
At 30 April 2024
217
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
307
266
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
1,661
722
Other creditors
46
46
Accruals
-
1,200
1,707
1,968
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
5 Ordinary shares of £1 each
5
5
8
Transactions with related parties
Sales income of £11000 (2024 £6000 has been earned from services to Rustrick Accountants Limited , a company which is related due to the shareholding in that company by S.M.Rustrick. At the year end £46 £46) was due to Rustrick Accountants Limited.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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