CJJ SUBS LTD - Accounts

CJJ SUBS LTD - Accounts

CJJ SUBS LTD - Company Information

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Registered Number: 12360605
England and Wales

 

 

 

CJJ SUBS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2022

End date: 31 December 2022

CJJ SUBS LTD
Contents Page
For the year ended 31 December 2022
Report to the directors on the preparation of the unaudited statutory accounts of CJJ SUBS LTD for the year ended 31 December 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CJJ SUBS LTD for the year ended 31 December 2022 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of CJJ SUBS LTD, as a body, in accordance with the terms of our engagement letter dated 30 September 2023 Our work has been undertaken solely to prepare for your approval the accounts of CJJ SUBS LTD and state those matters that we have agreed to state to the Board of Directors of CJJ SUBS LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CJJ SUBS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CJJ SUBS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CJJ SUBS LTD. You consider that CJJ SUBS LTD is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of CJJ SUBS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2022



....................................................
Harans & co
Chartered certified accountants
324 Stafford road
Croydon
Surrey
CR0 4NH
30 September 2023
1
 
 		 Notes
 		 2022
£		   2021
£
Fixed assets      
Intangible fixed assets 3 -    35,000 
Tangible fixed assets 4 -    68,821 
-    103,821 
Current assets      
Stocks -    2,500 
Debtors 48,094    2,734 
Cash at bank and in hand 84,238    3,904 
132,332    9,138 
Creditors: amount falling due within one year (44,000)   (47,844)
Net current assets 88,332    (38,706)
 
Total assets less current liabilities 88,332    65,115 
Creditors: amount falling due after more than one year (47,384)   (50,000)
Net assets 40,948    15,115 
 

Capital and reserves 		     
Called up share capital 5 100    100 
Profit and loss account 40,848    15,015 
Shareholder's funds 40,948    15,115 
 


For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 by the director on 30 September 2023 and were signed by:


-------------------------------
Mrs Rachel Shaw
Director
2
General Information
CJJ SUBS LTD is a private company, limited by shares, registered in England and Wales, registration number 12360605, registration address 116 High Street, West Wickham, United Kingdom, BR4 0ND.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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 15% Reducing Balance
Computer Equipment 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 8 (2021 : 14).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2022 35,000    35,000 
Additions -    - 
Disposals (35,000)   (35,000)
At 31 December 2022 -    - 
Amortisation
At 01 January 2022 -    - 
Charge for year -    - 
On disposals -    - 
At 31 December 2022 -    - 
Net book values
At 31 December 2022 -    - 
At 31 December 2021 35,000    35,000 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2022 33,850    46,467    80,317 
Additions -    2,083    2,083 
Disposals (33,850)   (48,550)   (82,400)
At 31 December 2022 -    -    - 
Depreciation
At 01 January 2022 4,526    6,970    11,496 
Charge for year -    -    - 
On disposals (4,526)   (6,970)   (11,496)
At 31 December 2022 -    -    - 
Net book values
Closing balance as at 31 December 2022 -    -    - 
Opening balance as at 01 January 2022 29,324    39,497    68,821 


5.

Share Capital

Allotted, called up and fully paid
2022
£		   2021
£
100 Class shares of £1.00 each 100    100 
100    100 

3