REGISTERED NUMBER: 02217841 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 April 2025

for

J.C.S. Computing Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

A J Dey

Registered office:

Ironstone House

Ironstone Way

Brixworth

Northampton

NN6 9UD

Registered number:

02217841 (England and Wales)

Accountants:

R Vann Ltd

Chartered Certified Accountants

Ironstone House

Ironstone Way

Brixworth

Northamptonshire

NN6 9UD

Fixed assets

Tangible assets

4

18,118

21,666

Current assets

Stocks

150

285

Debtors

5

81,944

93,385

Cash at bank

26,444

45,548

108,538

139,218

Creditors

Amounts falling due within one year

6

83,057

96,660

Net current assets

25,481

42,558

Total assets less current liabilities

43,599

64,224

Provisions for liabilities

7

-

117

Net assets

43,599

64,107

Capital and reserves

Called up share capital

8

2

2

Retained earnings

43,597

64,105

Shareholders' funds

43,599

64,107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

A J Dey - Director

1.	Statutory information

J.C.S. Computing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures

Office

and

Motor

Computer

building

fittings

vehicles

systems

Totals

£

£

£

£

£

Cost

At 1 May 2024

15,750

74,020

11,994

3,950

105,714

Disposals

-

-

-

(1,500

)

(1,500

)

At 30 April 2025

15,750

74,020

11,994

2,450

104,214

Depreciation

At 1 May 2024

3,937

66,506

11,509

2,096

84,048

Charge for year

1,575

1,127

121

371

3,194

Eliminated on disposal

-

-

-

(1,146

)

(1,146

)

At 30 April 2025

5,512

67,633

11,630

1,321

86,096

Net book value

At 30 April 2025

10,238

6,387

364

1,129

18,118

At 30 April 2024

11,813

7,514

485

1,854

21,666

5.

Debtors: amounts falling due within one year

30.4.25

30.4.24

£

£

Trade debtors

18,451

35,910

Other debtors

63,493

57,475

81,944

93,385

6.

Creditors: amounts falling due within one year

30.4.25

30.4.24

£

£

Trade creditors

28,865

40,000

Taxation and social security

4,481

3,131

Other creditors

49,711

53,529

83,057

96,660

7.	Provisions for liabilities

30.4.25

30.4.24

£

£

Deferred tax

-

117

Deferred

tax

£

Balance at 1 May 2024

117

Balance at 30 April 2025

117

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

2

Ordinary

1

2

2