Caseware UK (AP4) 2021.0.152 2021.0.152 2021-01-01falseNo description of principal activity66truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09472735 2021-01-01 2021-12-31 09472735 2020-01-01 2020-12-31 09472735 2021-12-31 09472735 2020-12-31 09472735 c:Director1 2021-01-01 2021-12-31 09472735 d:MotorVehicles 2021-01-01 2021-12-31 09472735 d:MotorVehicles 2021-12-31 09472735 d:MotorVehicles 2020-12-31 09472735 d:MotorVehicles d:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 09472735 d:OfficeEquipment 2021-01-01 2021-12-31 09472735 d:OfficeEquipment 2021-12-31 09472735 d:OfficeEquipment 2020-12-31 09472735 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 09472735 d:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 09472735 d:CurrentFinancialInstruments 2021-12-31 09472735 d:CurrentFinancialInstruments 2020-12-31 09472735 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 09472735 d:CurrentFinancialInstruments d:WithinOneYear 2020-12-31 09472735 d:ShareCapital 2021-12-31 09472735 d:ShareCapital 2020-12-31 09472735 d:SharePremium 2021-12-31 09472735 d:SharePremium 2020-12-31 09472735 d:RetainedEarningsAccumulatedLosses 2021-12-31 09472735 d:RetainedEarningsAccumulatedLosses 2020-12-31 09472735 d:AcceleratedTaxDepreciationDeferredTax 2021-12-31 09472735 d:AcceleratedTaxDepreciationDeferredTax 2020-12-31 09472735 d:RetirementBenefitObligationsDeferredTax 2021-12-31 09472735 d:RetirementBenefitObligationsDeferredTax 2020-12-31 09472735 c:FRS102 2021-01-01 2021-12-31 09472735 c:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 09472735 c:FullAccounts 2021-01-01 2021-12-31 09472735 c:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 09472735 6 2021-01-01 2021-12-31 iso4217:GBP xbrli:pure

Registered number: 09472735










Jansen Maritime Services Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 December 2021

 
Jansen Maritime Services Limited
Registered number: 09472735

Balance sheet
As at 31 December 2021

2021
2020
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,864
3,362

Investments
 5 
8,982
8,982

  
13,846
12,344

Current assets
  

Debtors: amounts falling due within one year
 6 
73,873
40,993

Bank and cash balances
  
32,462
20,578

  
106,335
61,571

Creditors: amounts falling due within one year
 7 
(94,659)
(64,276)

Net current assets/(liabilities)
  
 
 
11,676
 
 
(2,705)

Total assets less current liabilities
  
25,522
9,639

Provisions for liabilities
  

Deferred tax
 8 
(246)
-

  
 
 
(246)
 
 
-

Net assets
  
25,276
9,639


Capital and reserves
  

Called up share capital 
  
200
200

Share premium account
  
43,446
43,446

Profit and loss account
  
(18,370)
(34,007)

  
25,276
9,639


Page 1

 
Jansen Maritime Services Limited
Registered number: 09472735

Balance sheet (continued)
As at 31 December 2021

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 30 August 2022.




................................................
Mr F J Jansen
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
Jansen Maritime Services Limited
 

 
Notes to the financial statements
For the year ended 31 December 2021

1.


General information

Jansen Maritime Services Limited is a private company, limited by share capital, incorporated in England
and Wales. The registered number is 09472735,
The address of its registered office is Platform Nine Floor 5, Tower Point, 44 North Road, Brighton, United Kingdom, BN1 1YR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. The company's ability to continue to trade is dependant upon the support of its directors. The directors have indicated that their support will continue for the foreseeable future. If this assumption proves to be inappropriate, adjustments may have to be made to adjust the value of assets to their recoverable amounts, to provide for any further liabilities which might arise and reclassify fixed assets as current assets.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
Jansen Maritime Services Limited
 

 
Notes to the financial statements
For the year ended 31 December 2021

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. 

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
3 years less residual value
Office equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. 
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
Jansen Maritime Services Limited
 

 
Notes to the financial statements
For the year ended 31 December 2021

2.Accounting policies (continued)

 
2.11

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.12

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.13

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 5

 
Jansen Maritime Services Limited
 

 
Notes to the financial statements
For the year ended 31 December 2021

2.Accounting policies (continued)

 
2.14

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2020 - 6).

Page 6

 
Jansen Maritime Services Limited
 

 
Notes to the financial statements
For the year ended 31 December 2021

4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2021
5,550
8,179
13,729


Additions
-
3,330
3,330


Disposals
-
(3,659)
(3,659)



At 31 December 2021

5,550
7,850
13,400



Depreciation


At 1 January 2021
4,625
5,742
10,367


Charge for the year on owned assets
-
1,680
1,680


Disposals
-
(3,511)
(3,511)



At 31 December 2021

4,625
3,911
8,536



Net book value



At 31 December 2021
925
3,939
4,864



At 31 December 2020
925
2,437
3,362

Page 7

 
Jansen Maritime Services Limited
 

 
Notes to the financial statements
For the year ended 31 December 2021

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2021
8,982



At 31 December 2021
8,982





6.


Debtors

2021
2020
£
£


Trade debtors
46,845
16,451

Other debtors
27,028
23,677

Prepayments and accrued income
-
667

Deferred taxation
-
198

73,873
40,993



7.


Creditors: Amounts falling due within one year

2021
2020
£
£

Trade creditors
31,202
-

Corporation tax
9,269
5,864

Other taxation and social security
10,484
5,118

Other creditors
40,927
50,019

Accruals and deferred income
2,777
3,275

94,659
64,276


Page 8

 
Jansen Maritime Services Limited
 

 
Notes to the financial statements
For the year ended 31 December 2021

8.


Deferred taxation




2021


£






At beginning of year
198


Charged to profit or loss
(444)



At end of year
(246)

The deferred taxation balance is made up as follows:

2021
2020
£
£


Accelerated capital allowances
(246)
146

Pension surplus
-
52

(246)
198


9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £1,840 (2020 - £2,428).
Contributions totalling £nil (2020 - £276) were payable to the fund at the balance sheet date and are
included in creditors.


10.Other financial commitments

The company had total guarantees and commitments at the balance sheet date of £5,262 (2020 - £24,052).

Page 9