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Registered number: 09389884










JEAN-JEAN LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
JEAN-JEAN LIMITED
REGISTERED NUMBER: 09389884

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 5 
1,398
1,398

  
1,398
1,398

  

Creditors: amounts falling due within one year
 6 
(91,730)
(91,730)

Net current liabilities
  
 
 
(90,332)
 
 
(90,332)

Net liabilities
  
(90,332)
(90,332)


Capital and reserves
  

Called up share capital 
 7 
100
100

Share premium account
  
99,975
99,975

Profit and loss account
  
(190,407)
(190,407)

  
(90,332)
(90,332)


For the year ended 31 January 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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: 

N Senjak
Director

Date: 25 October 2023

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

Page 1

 
JEAN-JEAN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

Jean-Jean Limited is a limited liability company incorporated in England and Wales. The address of the registered office is Reading Bridge House, George Street, Reading, Berkshire, RG1 8LS.  

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.

 
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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
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. 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 2

 
JEAN-JEAN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:


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

Stocks

Stocks 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 cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks 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 profit or loss.

 
2.6

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.

 
2.7

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.


3.


Employees

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


4.


Stocks




The carrying value of stocks are stated net of impairment losses totalling £nil (2022 - £nil). Impairment losses totalling £nil (2022 - £36,991) were recognised in profit and loss.

Page 3

 
JEAN-JEAN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,398
1,398



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
79,993
79,993

Other creditors
9,921
9,921

Accruals and deferred income
1,816
1,816

91,730
91,730



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



70 (2022 - 70) Ordinary shares of £1.00 each
70
70
30 (2022 - 30) A Ordinary shares of £1.00 each
30
30

100

100



8.


Director's benefits: advances, credit and guarantees

Included within other creditors is £9,921 owed by the Company to the Director (2022: £9,921).


9.


Related party transactions

Within creditors is a loan of £79,993 (2022: £79,993) owed to S C Gaia Invest, a shareholder. The loan is interest free and repayable on demand. 


10.


Controlling party

The Company is controlled by its Director, by virtue of their majority shareholding. 


Page 4