Company Registration No. SC230487 (Scotland)
SJN Consultants Ltd.
Unaudited accounts
for the year ended 30 April 2022
SJN Consultants Ltd.
Unaudited accounts
Contents
SJN Consultants Ltd.
Company Information
for the year ended 30 April 2022
Directors
Sandra J Nairn
Stuart J Nairn
Company Number
SC230487 (Scotland)
Registered Office
Creag A' Chaorainn
Inverasdale
Poolewe
Wester Ross
IV22 2LN
United Kingdom
SJN Consultants Ltd.
Statement of financial position
as at 30 April 2022
Cash at bank and in hand
12,225
20,517
Creditors: amounts falling due within one year
(7,477)
(5,932)
Net current assets
15,427
18,158
Called up share capital
3,000
3,000
Profit and loss account
12,941
16,014
Shareholders' funds
15,941
19,014
For the year ending 30 April 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2022 and were signed on its behalf by
Sandra J Nairn
Director
Company Registration No. SC230487
SJN Consultants Ltd.
Notes to the Accounts
for the year ended 30 April 2022
SJN Consultants Ltd. is a private company, limited by shares, registered in Scotland, registration number SC230487. The registered office is Creag A' Chaorainn, Inverasdale, Poolewe, Wester Ross, IV22 2LN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
33% Straight Line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
SJN Consultants Ltd.
Notes to the Accounts
for the year ended 30 April 2022
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2021
635
3,471
12,829
16,935
Disposals
-
-
(3,104)
(3,104)
At 30 April 2022
635
3,721
9,725
14,081
At 1 May 2021
635
3,168
12,276
16,079
Charge for the year
-
256
336
592
On disposals
-
-
(3,104)
(3,104)
At 30 April 2022
635
3,424
9,508
13,567
At 30 April 2022
-
297
217
514
At 30 April 2021
-
303
553
856
Amounts falling due within one year
Accrued income and prepayments
45
136
6
Creditors: amounts falling due within one year
2022
2021
Taxes and social security
5,223
4,573
7
Average number of employees
During the year the average number of employees was 2 (2021: 2).
