Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-31false2022-06-01No description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07652942 2022-06-01 2023-05-31 07652942 2021-06-01 2022-05-31 07652942 2023-05-31 07652942 2022-05-31 07652942 c:Director1 2022-06-01 2023-05-31 07652942 d:OfficeEquipment 2022-06-01 2023-05-31 07652942 d:OfficeEquipment 2023-05-31 07652942 d:OfficeEquipment 2022-05-31 07652942 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 07652942 d:CurrentFinancialInstruments 2023-05-31 07652942 d:CurrentFinancialInstruments 2022-05-31 07652942 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 07652942 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 07652942 d:ShareCapital 2023-05-31 07652942 d:ShareCapital 2022-05-31 07652942 d:RetainedEarningsAccumulatedLosses 2023-05-31 07652942 d:RetainedEarningsAccumulatedLosses 2022-05-31 07652942 c:OrdinaryShareClass1 2022-06-01 2023-05-31 07652942 c:OrdinaryShareClass1 2023-05-31 07652942 c:OrdinaryShareClass1 2022-05-31 07652942 c:FRS102 2022-06-01 2023-05-31 07652942 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 07652942 c:FullAccounts 2022-06-01 2023-05-31 07652942 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 07652942 2 2022-06-01 2023-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07652942










JENTAY LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2023

 
JENTAY LIMITED
REGISTERED NUMBER: 07652942

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
48
162

  
48
162

Current assets
  

Debtors: amounts falling due within one year
 5 
44
9,547

Cash at bank and in hand
 6 
7,346
19,437

  
7,390
28,984

Creditors: amounts falling due within one year
 7 
(11,544)
(27,070)

Net current (liabilities)/assets
  
 
 
(4,154)
 
 
1,914

Total assets less current liabilities
  
(4,106)
2,076

  

Net (liabilities)/assets
  
(4,106)
2,076


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
(4,206)
1,976

  
(4,106)
2,076


Page 1

 
JENTAY LIMITED
REGISTERED NUMBER: 07652942
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2023

The director considers 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 director acknowledges her 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 on 8 October 2023.



A J Milton
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JENTAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

Jentay Limited is a company domiciled in England and Wales, registration number 07652942. The registered office is 68 Gilbert Scott Court, Whielden Street, Old Amersham, Buckinghamshire, HP7 0AR.

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

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:

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
JENTAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Office equipment
-
25%  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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
JENTAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 June 2022
457



At 31 May 2023

457



Depreciation


At 1 June 2022
295


Charge for the year on owned assets
114



At 31 May 2023

409



Net book value



At 31 May 2023
48



At 31 May 2022
162


5.


Debtors

2023
2022
£
£


Trade debtors
-
9,547

Other debtors
44
-

44
9,547



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
7,346
19,437

7,346
19,437


Page 5

 
JENTAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
-
4,119

Other creditors
10,449
9,930

Accruals and deferred income
1,095
13,021

11,544
27,070



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 6