Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-312022-02-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11794477 2022-02-01 2023-01-31 11794477 2021-02-01 2022-01-31 11794477 2023-01-31 11794477 2022-01-31 11794477 c:Director1 2022-02-01 2023-01-31 11794477 d:OfficeEquipment 2022-02-01 2023-01-31 11794477 d:OfficeEquipment 2023-01-31 11794477 d:OfficeEquipment 2022-01-31 11794477 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 11794477 d:ComputerEquipment 2022-02-01 2023-01-31 11794477 d:ComputerEquipment 2023-01-31 11794477 d:ComputerEquipment 2022-01-31 11794477 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 11794477 d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 11794477 d:CurrentFinancialInstruments 2023-01-31 11794477 d:CurrentFinancialInstruments 2022-01-31 11794477 d:Non-currentFinancialInstruments 2023-01-31 11794477 d:Non-currentFinancialInstruments 2022-01-31 11794477 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11794477 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 11794477 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 11794477 d:Non-currentFinancialInstruments d:AfterOneYear 2022-01-31 11794477 d:ShareCapital 2023-01-31 11794477 d:ShareCapital 2022-01-31 11794477 d:RetainedEarningsAccumulatedLosses 2023-01-31 11794477 d:RetainedEarningsAccumulatedLosses 2022-01-31 11794477 c:OrdinaryShareClass1 2022-02-01 2023-01-31 11794477 c:OrdinaryShareClass1 2023-01-31 11794477 c:OrdinaryShareClass1 2022-01-31 11794477 c:FRS102 2022-02-01 2023-01-31 11794477 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 11794477 c:FullAccounts 2022-02-01 2023-01-31 11794477 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11794477









FJS DEVELOPMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
FJS DEVELOPMENTS LIMITED
REGISTERED NUMBER: 11794477

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,491
6,174

  
4,491
6,174

Current assets
  

Debtors: amounts falling due within one year
 5 
25,303
289,796

Cash at bank and in hand
 6 
30,003
2,053

  
55,306
291,849

Creditors: amounts falling due within one year
 7 
(21,780)
(258,413)

Net current assets
  
 
 
33,526
 
 
33,436

Total assets less current liabilities
  
38,017
39,610

Creditors: amounts falling due after more than one year
 8 
(27,411)
(29,379)

  

Net assets
  
10,606
10,231


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
10,506
10,131

  
10,606
10,231


Page 1

 
FJS DEVELOPMENTS LIMITED
REGISTERED NUMBER: 11794477
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 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 his 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 comprehensive income 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: 




G Sulkin
Director

Date: 18 October 2023

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

FJS Developments Limited is a private company, limited by shares and registered in England and Wales (registered number 11794477). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The functional and presentational currency is pounds sterling.

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:

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.

 
2.3

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.5

Taxation

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 reporting date in the countries where the Company operates and generates income.

 
2.6

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.

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:

Office equipment
-
25%
Straight line
Computer equipment
-
20%
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.

 
2.7

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

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

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 February 2022
6,328
2,759
9,087


Additions
600
-
600



At 31 January 2023

6,928
2,759
9,687



Depreciation


At 1 February 2022
1,582
1,331
2,913


Charge for the year on owned assets
1,732
552
2,284



At 31 January 2023

3,314
1,883
5,197



Net book value



At 31 January 2023
3,614
876
4,490



At 31 January 2022
4,747
1,428
6,175

Page 5

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

5.


Debtors

2023
2022
£
£


Other debtors
25,303
259,796

Prepayments and accrued income
-
30,000

25,303
289,796



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
30,004
2,053

30,004
2,053



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
18,880
16,348

Other creditors
800
239,965

Accruals and deferred income
2,100
2,100

21,780
258,413



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
27,411
29,379

27,411
29,379


Page 6

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



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


 
Page 7