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Registered Number: 12407947
England and Wales

 

 

 

JEMS INFRA LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2022

End date: 31 January 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Investments 3 1,005,000    555,000 
1,005,000    555,000 
Current assets      
Cash at bank and in hand 53,899    182,635 
Creditors: amount falling due within one year (314,028)   (403,128)
Net current liabilities (260,129)   (220,493)
 
Total assets less current liabilities 744,871    334,507 
Creditors: amount falling due after more than one year (510,111)   (181,850)
Provisions for liabilities (47,623)   (29,816)
Net assets 187,137    122,841 
 

Capital and reserves
     
Called up share capital 3    3 
Reserves 4  
Profit and loss account 187,134    122,838 
Shareholder's funds 187,137    122,841 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 September 2023 and were signed by:


-------------------------------
Sandhya TALLURI
Director
1
General Information
JEMS INFRA LTD is a private company, limited by shares, registered in England and Wales, registration number 12407947, registration address 59 Langford Place, Sidcup, Kent, DA14 4AZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 0).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 February 2022 555,000    555,000 
Additions 356,277    356,277 
Transfer to/from tangible fixed assets  
Disposals  
Revaluations 93,723    93,723 
At 31 January 2023 1,005,000    1,005,000 
If Investment properties had not been revalued they would have been included at the historical cost of £754,349.
Investment properties are valued annually by the directors on a fair value basis.

2