| JHJW Consulting Limited |
| Registered number: |
10054905 |
| Balance Sheet |
| as at 31 March 2023 |
|
| Notes |
|
|
2023 |
|
|
2022 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
170,813 |
|
|
146,944 |
|
| Current assets |
| Debtors |
4 |
|
19,497 |
|
|
20,571 |
| Cash at bank and in hand |
|
|
4,000 |
|
|
9,548 |
|
|
|
23,497 |
|
|
30,119 |
|
| Creditors: amounts falling due within one year |
5 |
|
(30,610) |
|
|
(28,716) |
|
| Net current (liabilities)/assets |
|
|
|
(7,113) |
|
|
1,403 |
|
| Total assets less current liabilities |
|
|
|
163,700 |
|
|
148,347 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(13,500) |
|
|
(19,500) |
|
|
|
| Net assets |
|
|
|
150,200 |
|
|
128,847 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
200 |
|
|
100 |
| Profit and loss account |
|
|
|
150,000 |
|
|
128,747 |
|
| Shareholders' funds |
|
|
|
150,200 |
|
|
128,847 |
|
|
|
|
|
|
|
|
| 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. |
|
|
|
|
| J Hathorn |
| Director |
| Approved by the board on 14 November 2023 |
|
| JHJW Consulting Limited |
| Notes to the Accounts |
| for the year ended 31 March 2023 |
|
|
| 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 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 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. |
|
|
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 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 |
over 50 years |
|
Plant and machinery |
over 5 years |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
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). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Current tax liabilities are not discounted. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2023 |
|
2022 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2022 |
118,228 |
|
68,616 |
|
186,844 |
|
Additions |
- |
|
46,106 |
|
46,106 |
|
At 31 March 2023 |
118,228 |
|
114,722 |
|
232,950 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2022 |
7,294 |
|
32,606 |
|
39,900 |
|
Charge for the year |
2,364 |
|
19,873 |
|
22,237 |
|
At 31 March 2023 |
9,658 |
|
52,479 |
|
62,137 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2023 |
108,570 |
|
62,243 |
|
170,813 |
|
At 31 March 2022 |
110,934 |
|
36,010 |
|
146,944 |
|
|
| 4 |
Debtors |
2023 |
|
2022 |
| £ |
£ |
|
|
Trade debtors |
5,750 |
|
14,250 |
|
Other debtors |
13,747 |
|
6,321 |
|
|
|
|
|
|
19,497 |
|
20,571 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2023 |
|
2022 |
| £ |
£ |
|
|
Bank loans and overdrafts |
6,000 |
|
6,000 |
|
Trade creditors |
12,282 |
|
19,910 |
|
Taxation and social security costs |
1,697 |
|
2,618 |
|
Other creditors |
10,631 |
|
188 |
|
|
|
|
|
|
30,610 |
|
28,716 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2023 |
|
2022 |
| £ |
£ |
|
|
Bank loans |
13,500 |
|
19,500 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Controlling party |
|
|
The company is controlled by J Hathorn. |
|
|
| 8 |
Other information |
|
|
JHJW Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Flexford House |
|
South Sway Lane |
|
Sway |
|
Lymington |
|
SO41 6DP |
