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. 12411042 2022-02-01 2023-01-31 12411042 2021-02-01 2022-01-31 12411042 2023-01-31 12411042 2022-01-31 12411042 c:Director1 2022-02-01 2023-01-31 12411042 d:OfficeEquipment 2022-02-01 2023-01-31 12411042 d:OfficeEquipment 2023-01-31 12411042 d:OfficeEquipment 2022-01-31 12411042 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 12411042 d:ComputerEquipment 2022-02-01 2023-01-31 12411042 d:ComputerEquipment 2023-01-31 12411042 d:ComputerEquipment 2022-01-31 12411042 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 12411042 d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 12411042 d:CurrentFinancialInstruments 2023-01-31 12411042 d:CurrentFinancialInstruments 2022-01-31 12411042 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 12411042 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 12411042 d:ShareCapital 2023-01-31 12411042 d:ShareCapital 2022-01-31 12411042 d:RetainedEarningsAccumulatedLosses 2023-01-31 12411042 d:RetainedEarningsAccumulatedLosses 2022-01-31 12411042 c:FRS102 2022-02-01 2023-01-31 12411042 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 12411042 c:FullAccounts 2022-02-01 2023-01-31 12411042 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 iso4217:GBP xbrli:pure

Registered number: 12411042









JOFIRO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

 
JOFIRO LIMITED
REGISTERED NUMBER: 12411042

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,696
887

  
3,696
887

Current assets
  

Debtors: amounts falling due within one year
 5 
35,920
28,804

Cash at bank and in hand
 6 
362,142
507,372

  
398,062
536,176

Creditors: amounts falling due within one year
 7 
(100,845)
(111,281)

Net current assets
  
 
 
297,217
 
 
424,895

Total assets less current liabilities
  
300,913
425,782

  

Net assets
  
300,913
425,782


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
300,912
425,781

  
300,913
425,782


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.
 
Page 1

 
JOFIRO LIMITED
REGISTERED NUMBER: 12411042
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2023


The Company has opted not to file the profit and loss account 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 26 October 2023.


J B Walmsley
Director

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

Page 2

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

1.


General information

Jofiro Limited is a private company limited by shares and registered in England and Wales. The address
of its registered office is 11 Emerald Square, London, SW15 5FP.

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 comprises consultancy services and is recognised in the period in which service takes place.

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.

 
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.

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
-
Straight line
Computer equipment
-
33%
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.

Page 3

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

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
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

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

 
2.8

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.

 
2.9

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).

Page 4

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

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 February 2022
-
1,330
1,330


Additions
2,839
2,040
4,879



At 31 January 2023

2,839
3,370
6,209



Depreciation


At 1 February 2022
-
443
443


Charge for the year on owned assets
946
1,124
2,070



At 31 January 2023

946
1,567
2,513



Net book value



At 31 January 2023
1,893
1,803
3,696



At 31 January 2022
-
887
887


5.


Debtors

2023
2022
£
£


Trade debtors
30,920
28,804

Prepayments and accrued income
5,000
-

35,920
28,804



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
362,142
507,372

362,142
507,372


Page 5

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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
80,189
81,800

Other taxation and social security
15,487
26,072

Other creditors
3,409
3,409

Accruals and deferred income
1,760
-

100,845
111,281



8.


Controlling party

Throughout the period the company was under the control of the director.

 
Page 6