NJS Investments Oxon Ltd Filleted accounts for Companies House (small and micro)

NJS INVESTMENTS OXON LIMITED - Company Information

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COMPANY REGISTRATION NUMBER: 11926896

NJS Investments Oxon Ltd

Filleted Unaudited Financial Statements

30 April 2023

NJS Investments Oxon Ltd

Statement of Financial Position

30 April 2023

	2023	2022
Note	£	£

Current assets

Debtors	5	3,098,824	2,292,424
Cash at bank and in hand		303,651	659,964
		------------	------------
		3,402,475	2,952,388

Creditors: amounts falling due within one year	6	1,889,845	1,905,100
		------------	------------
Net current assets		1,512,630	1,047,288
		------------	------------
Total assets less current liabilities		1,512,630	1,047,288
		------------	------------
Net assets		1,512,630	1,047,288
		------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,512,530	1,047,188
	------------	------------
Shareholders funds	1,512,630	1,047,288
	------------	------------

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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 December 2023 , and are signed on behalf of the board by:

Mr N J Simpkins

Director

Company registration number: 11926896

NJS Investments Oxon Ltd

Notes to the Financial Statements

Year ended 30 April 2023

1. General information

The company is a private company limited by shares, registered in UK. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 3EB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).

5. Debtors

	2023	2022
	£	£
Trade debtors	–	183,600
Other debtors	3,098,824	2,108,824
	------------	------------
	3,098,824	2,292,424
	------------	------------

6. Creditors: amounts falling due within one year

	2023	2022
	£	£
Trade creditors	71	61
Corporation tax	112,674	100,552
Social security and other taxes	41,358	68,890
Other creditors	1,735,742	1,735,597
	------------	------------
	1,889,845	1,905,100
	------------	------------