JJ Accountancy Ltd
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Notes to the Accounts |
for the year ended 31 March 2019
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1 |
Accounting policies |
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Basis of preparation |
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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).
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Tangible fixed assets |
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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:
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Computer and office equipment |
33% straight line |
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Office furniture and fittings |
25% straight line |
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2 |
Employees |
2019 |
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2018 |
Number |
Number |
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Average number of persons employed by the company |
3 |
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2 |
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3 |
Tangible fixed assets |
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Computer & office equipment |
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Office furniture and fittings |
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Total |
£ |
£ |
£ |
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Cost |
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At 1 April 2018 |
3,903 |
|
1,077 |
|
4,980 |
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Additions |
833 |
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- |
|
833 |
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At 31 March 2019 |
4,736 |
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1,077 |
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5,813 |
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Depreciation |
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At 1 April 2018 |
3,005 |
|
915 |
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3,920 |
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Charge for the year |
241 |
|
54 |
|
295 |
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At 31 March 2019 |
3,246 |
|
969 |
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4,215 |
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Net book value |
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At 31 March 2019 |
1,490 |
|
108 |
|
1,598 |
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At 31 March 2018 |
898 |
|
162 |
|
1,060 |
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4 |
Debtors |
2019 |
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2018 |
£ |
£ |
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Trade debtors |
20,350 |
|
12,569 |
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Other debtors |
1,130 |
|
867 |
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21,480 |
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13,436 |
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5 |
Creditors: amounts falling due within one year |
2019 |
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2018 |
£ |
£ |
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Trade creditors |
905 |
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1,080 |
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Corporation tax |
12,295 |
|
10,047 |
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Other taxes and social security costs |
6,980 |
|
4,229 |
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Other creditors |
1,667 |
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1,789 |
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21,847 |
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17,145 |
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6 |
Controlling party |
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The director Imogen Restell owns 100% of the share capital of the company and as such is the ultimate controlling party.
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7 |
Other information |
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JJ Accountancy Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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The Old Farmhouse |
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Little Denmead Farm |
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White Horse Lane |
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Denmead, Hants |
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PO7 6JP |