Caseware UK (AP4) 2022.0.179 2022.0.179 2022-07-01trueNo description of principal activityfalse1false 13480183 2022-07-01 2023-06-30 13480183 2021-07-01 2022-06-30 13480183 2023-06-30 13480183 2022-06-30 13480183 c:Director1 2022-07-01 2023-06-30 13480183 d:CurrentFinancialInstruments 2023-06-30 13480183 d:CurrentFinancialInstruments 2022-06-30 13480183 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13480183 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 13480183 d:ShareCapital 2023-06-30 13480183 d:ShareCapital 2022-06-30 13480183 d:RetainedEarningsAccumulatedLosses 2023-06-30 13480183 d:RetainedEarningsAccumulatedLosses 2022-06-30 13480183 c:FRS102 2022-07-01 2023-06-30 13480183 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 13480183 c:FullAccounts 2022-07-01 2023-06-30 13480183 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure


















JBRE Assets Limited























Unaudited

Financial statements



For the year ended 30 June 2023



Registered number: 13480183

 
JBRE Assets Limited - Registered number: 13480183

Statement of financial position
As at 30 June 2023

2023
2023
2022
2022
Note
£
£
£
£

  

Current assets
  

Stock and work in progress
  
818,066
-

Cash at bank and in hand
  
136,343
1

  
954,409
1

Creditors: amounts falling due within one year
 4 
(973,362)
-

Net current (liabilities)/assets
  
 
 
(18,953)
 
 
1

Total assets less current liabilities
  
(18,953)
1

  

Net (liabilities)/assets
  
(18,953)
1


Capital and reserves
  

Share capital
  
1
1

Profit and loss account
  
(18,954)
-

  
(18,953)
1


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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
Page 1

 
JBRE Assets Limited - Registered number: 13480183

Statement of financial position (continued)
As at 30 June 2023


The financial statements were approved and authorised for issue by the director:




J Beckham
Director

Date: 25 October 2023

The notes on pages 3 to 4 form part of these financial statements.
Page 2

 
JBRE Assets Limited

 
Notes to the financial statements
For the year ended 30 June 2023

1.


General information

The company is a private company limited by shares and incorporated in England and Wales. The registered office and its principal place of business is 410 Rathbone Square, 37 Rathbone Place, London, United Kingdom, W1T 1JN.Its company registered number is 13480183.

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 Republic of Ireland' ('FRS102') and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical
accounting estimates. It also requires management to exercise judgement in applying the company's
accounting policies.
The following principal accounting policies have been applied:

 
2.2

Stock and work in progress

Stock are stated at the lower of cost and net realisable value, being the estimated selling price less costs to
complete and sell. Cost is based on the purchase price.
At each reporting date, stock are assessed for impairment. If stock is impaired, the carrying amount is
reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in
the Statement of income and retained earnings.

 
2.3

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on
notice of not more than 24 hours.

 
2.4

Creditors

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


3.


Employees

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

Page 3

 
JBRE Assets Limited

 
Notes to the financial statements
For the year ended 30 June 2023

4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
966,642
-

Accruals
6,720
-

973,362
-



Page 4