| J Quinn Accountancy Limited |
| Registered number: |
08672147 |
| Balance Sheet |
| as at 30 September 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Debtors |
3 |
|
925 |
|
|
975 |
| Cash at bank and in hand |
|
|
13,765 |
|
|
13,116 |
|
|
|
14,690 |
|
|
14,091 |
|
| Creditors: amounts falling due within one year |
4 |
|
(1,179) |
|
|
(1,057) |
|
| Net current assets |
|
|
|
13,511 |
|
|
13,034 |
|
| Net assets |
|
|
|
13,511 |
|
|
13,034 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
13,411 |
|
|
12,934 |
|
| Shareholders' funds |
|
|
|
13,511 |
|
|
13,034 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their 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. |
|
|
|
|
| Mr J Quinn |
| Director |
| Approved by the board on 26 June 2026 |
|
| J Quinn Accountancy Limited |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 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 represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. |
|
|
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: |
|
|
Freehold buildings |
|
Leasehold land and buildings |
|
Plant and machinery |
33.33% straight line |
|
Fixtures, fittings, tools and equipment |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
925 |
|
975 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Corporation tax |
723 |
|
890 |
|
Other taxes and social security costs |
225 |
|
167 |
|
|
|
|
|
|
1,179 |
|
1,057 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
J Quinn Accountancy Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
|
1 Glebelands |
|
Sidmouth |
|
Devon |
|
EX10 8UB |