General Information
Just Content Ltd is a private company, limited by shares, registered in England and Wales, registration number 08722285, registration address Office 209 Lakes Innovation Centre, Lakes Road, Braintree , Essex, CM7 3AN.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added
taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is
reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services 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. Turnover is only recognised to the extent of recoverable expenses whe the outcome of a contract cannot be estimated reliably.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
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:
| Fixtures and Fittings |
25 Reducing Balance
|
| Computer Equipment |
25 Reducing Balance
|
|
| 2. |
Average number of employees
Average number of employees during the year was 25 (2024 : 18).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Fixtures and Fittings |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 November 2024 |
521 |
|
27,576 |
|
28,097 |
| Additions |
335 |
|
7,165 |
|
7,500 |
| Disposals |
- |
|
- |
|
- |
| At 31 October 2025 |
856 |
|
34,741 |
|
35,597 |
| Depreciation |
| At 01 November 2024 |
385 |
|
17,616 |
|
18,001 |
| Charge for year |
118 |
|
4,281 |
|
4,399 |
| On disposals |
- |
|
- |
|
- |
| At 31 October 2025 |
503 |
|
21,897 |
|
22,400 |
| Net book values |
| Closing balance as at 31 October 2025 |
353 |
|
12,844 |
|
13,197 |
| Opening balance as at 01 November 2024 |
136 |
|
9,960 |
|
10,096 |
|
| 4. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
168,832 |
|
214,414 |
| Prepayments |
4,870 |
|
3,930 |
| Loan to Allamber |
4,000 |
|
4,000 |
|
177,702 |
|
222,344 |
|
| 5. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
217,138 |
|
119,377 |
| Amex ( Credit Card ) |
3,318 |
|
1,886 |
| Corporation Tax |
0 |
|
3,541 |
| Other taxes and social security |
26,960 |
|
12,751 |
| Nest pension |
2,910 |
|
0 |
| Directors' Current Accounts |
182 |
|
30 |
| VAT |
42,406 |
|
102,007 |
|
292,914 |
|
239,592 |
|
| 6. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Debenture Loans |
21,667 |
|
41,667 |
|
21,667 |
|
41,667 |
|
2
|