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Company Registration No. 06524191 (England and Wales)
LMJ Consulting Limited Unaudited accounts for the year ended 31 March 2025
LMJ Consulting Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LMJ Consulting Limited Company Information for the year ended 31 March 2025
Director
Marc Honeywell
Secretary
Louise Newman & Co
Company Number
06524191 (England and Wales)
Registered Office
Woodville, 37 Highdale Avenue Clevedon Avon BS21 7LU
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
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LMJ Consulting Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
6,553
6,683
Current assets
Debtors
5
17,790
20,261
Cash at bank and in hand
14,773
5,912
32,563
26,173
Creditors: amounts falling due within one year
6
(9,455)
(24,152)
Net current assets
23,108
2,021
Net assets
29,661
8,704
Capital and reserves
Called up share capital
500
500
Profit and loss account
29,161
8,204
Shareholders' funds
29,661
8,704
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 18 November 2025 and were signed on its behalf by
Marc Honeywell Director Company Registration No. 06524191
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LMJ Consulting Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
LMJ Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 06524191. The registered office is Woodville, 37 Highdale Avenue, Clevedon, Avon, BS21 7LU.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
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LMJ Consulting Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
12,187
26,767
3,393
42,347
Additions
123
-
1,841
1,964
At 31 March 2025
12,310
26,767
5,234
44,311
Depreciation
At 1 April 2024
10,324
23,666
1,674
35,664
Charge for the year
429
775
890
2,094
At 31 March 2025
10,753
24,441
2,564
37,758
Net book value
At 31 March 2025
1,557
2,326
2,670
6,553
At 31 March 2024
1,863
3,101
1,719
6,683
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Trade debtors
-
13,752
Other debtors
17,790
6,509
17,790
20,261
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
427
VAT
4,840
4,439
Taxes and social security
16,795
15,810
Loans from directors
(14,400)
-
Accruals
2,220
3,476
9,455
24,152
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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