JNG Computing Ltd


Director	Mr J N Godfrey


Company Secretary	Mrs CA Godfrey


Registered Address	16 The Mallards
	Frimley
	Camberley
	GU16 8PB


Registered Number	03149549 (England and Wales)

Balance Sheet as at
31 July 2026

	Notes	31 Jul 2026		31 Jan 2025
		£	£	£	£
Fixed assets
Investments	3		-		997
			-		997
Current assets
Debtors	4	5,971		-
Cash at bank and on hand		74,813		167,120
		80,784		167,120
Creditors amounts falling due within one year	5	(55,922)		(6,529)
Net current assets (liabilities)			24,862		160,591
Total assets less current liabilities			24,862		161,588
Net assets			24,862		161,588
Capital and reserves
Called up share capital			2		2
Profit and loss account			24,860		161,586
Shareholders' funds			24,862		161,588

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 25 September 2026, and are signed on its behalf by:

Mr J N Godfrey
Director
Registered Company No. 03149549

JNG Computing Ltd

Notes to the Financial Statements
for the period ended 31 July 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	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.

	Functional and presentation currency
	The presentation currency of the financial statements is the Pound Sterling (£).

	Going concern
	The company ceased to trade 31st July 2026

	Judgements and key sources of estimation uncertainty
	There have not been any estimation uncertainties in the application of the accounting policies.

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

	Interest income
	Interest income is recognised using the effective interest rate method.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Current taxation

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

	Investments
	Listed investments are measured at fair value where the difference between cost and fair value is material. Changes in fair value are included in the profit and loss account.

	Financial instruments
	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.

2.	Average number of employees
	(including directors)


		2026		2025
	Average number of employees during the year	2		2

3.	Fixed asset investments
	Fixed asset investments are measured at the current market value.

		Total
		£
	Cost or valuation
	At 01 February 25	997
	Disposals	(997)
	Net book value
	At 31 July 26	-
	At 31 January 25	997

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	5,971	-
Total	5,971	-

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,906	-
Taxation and social security	881	5,629
Other creditors	51,846	-
Accrued liabilities and deferred income	1,289	900
Total	55,922	6,529