JELM Consulting Limited Filleted accounts for Companies House (small and micro)

JELM CONSULTING LIMITED - Company Information

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COMPANY REGISTRATION NUMBER: 08294047

JELM Consulting Limited

Filleted Unaudited Financial Statements

31 March 2023

JELM Consulting Limited

Financial Statements

Year ended 31 March 2023

Contents	Page

Officers and professional advisers	1

Report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	4

JELM Consulting Limited

Officers and Professional Advisers

Director	J F K El-Mokadem

Company secretary	Mrs L El-Mokadem

Registered office	17-19 Station Road West
	Oxted
	Surrey
	RH8 9EE

Accountants	Baulf-James
	Chartered accountants
	17-19 Station Road West
	Oxted
	Surrey
	RH8 9EE

JELM Consulting Limited

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of JELM Consulting Limited

Year ended 31 March 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JELM Consulting Limited for the year ended 31 March 2023, which comprise the statement of financial position 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 www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of JELM Consulting Limited in accordance with the terms of our engagement letter dated 8 August 2014. Our work has been undertaken solely to prepare for your approval the financial statements of JELM Consulting Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JELM Consulting Limited and its director for our work or for this report.

It is your duty to ensure that JELM Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of JELM Consulting Limited. You consider that JELM Consulting Limited 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 financial statements of JELM Consulting Limited. 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 financial statements.

Baulf-James Chartered accountants

17-19 Station Road West Oxted Surrey RH8 9EE

13 December 2023

JELM Consulting Limited

Statement of Financial Position

31 March 2023

	2023	2022
Note	£	£

Fixed assets

Tangible assets	5	3,101	5,758

Current assets

Debtors	6	497	–
Cash at bank and in hand		24,127	38,553
		--------	--------
		24,624	38,553

Creditors: amounts falling due within one year	7	25,713	33,951
		--------	--------
Net current (liabilities)/assets		( 1,089)	4,602
		-------	--------
Total assets less current liabilities		2,012	10,360
		-------	--------
Net assets		2,012	10,360
		-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,912	10,260
	-------	--------
Shareholders funds	2,012	10,360
	-------	--------

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 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 13 December 2023 , and are signed on behalf of the board by:

J F K El-Mokadem
Director

Company registration number: 08294047

JELM Consulting Limited

Notes to the Financial Statements

Year ended 31 March 2023

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17-19 Station Road West, Oxted, Surrey, RH8 9EE.

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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Corporation tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office Equipment	-	25% straight line

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2022: 2 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 April 2022 and 31 March 2023	15,543	15,543
	--------	--------
Depreciation
At 1 April 2022	9,785	9,785
Charge for the year	2,657	2,657
	--------	--------
At 31 March 2023	12,442	12,442
	--------	--------
Carrying amount
At 31 March 2023	3,101	3,101
	--------	--------
At 31 March 2022	5,758	5,758
	--------	--------

6. Debtors

	2023	2022
	£	£
Trade debtors	100	–
Other debtors	397	–
	----	----
	497	–
	----	----

7. Creditors: amounts falling due within one year

	2023	2022
	£	£
Trade creditors	8,434	5,363
Corporation tax	–	2,031
Social security and other taxes	84	5,638
Other creditors	17,195	20,919
	--------	--------
	25,713	33,951
	--------	--------

8. Related party transactions

J F K El-Mokadem (Director) together with his wife Mrs L El-Mokadem (Company secretary) hold 100% of the issued shares. There was no majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.