Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30false2022-07-01falseHolding company11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08310134 2022-07-01 2023-06-30 08310134 2021-07-01 2022-06-30 08310134 2023-06-30 08310134 2022-06-30 08310134 2021-07-01 08310134 1 2022-07-01 2023-06-30 08310134 d:Director1 2022-07-01 2023-06-30 08310134 c:CurrentFinancialInstruments 2023-06-30 08310134 c:CurrentFinancialInstruments 2022-06-30 08310134 c:CurrentFinancialInstruments c:WithinOneYear 2023-06-30 08310134 c:CurrentFinancialInstruments c:WithinOneYear 2022-06-30 08310134 c:ShareCapital 2022-07-01 2023-06-30 08310134 c:ShareCapital 2023-06-30 08310134 c:ShareCapital 2021-07-01 2022-06-30 08310134 c:ShareCapital 2022-06-30 08310134 c:ShareCapital 2021-07-01 08310134 c:CapitalRedemptionReserve 2022-07-01 2023-06-30 08310134 c:CapitalRedemptionReserve 2023-06-30 08310134 c:CapitalRedemptionReserve 2021-07-01 2022-06-30 08310134 c:CapitalRedemptionReserve 2022-06-30 08310134 c:CapitalRedemptionReserve 2021-07-01 08310134 c:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 08310134 c:RetainedEarningsAccumulatedLosses 2023-06-30 08310134 c:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 08310134 c:RetainedEarningsAccumulatedLosses 2022-06-30 08310134 c:RetainedEarningsAccumulatedLosses 2021-07-01 08310134 d:FRS102 2022-07-01 2023-06-30 08310134 d:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 08310134 d:FullAccounts 2022-07-01 2023-06-30 08310134 d:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 08310134 6 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 08310134









JOY HARVEY JONES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
JOY HARVEY JONES LIMITED
REGISTERED NUMBER: 08310134

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
2,250,000
2,250,000

  
2,250,000
2,250,000

  

Creditors: amounts falling due within one year
 5 
(1,968,570)
(2,229,755)

Net current liabilities
  
 
 
(1,968,570)
 
 
(2,229,755)

Total assets less current liabilities
  
281,430
20,245

  

Net assets
  
281,430
20,245


Capital and reserves
  

Called up share capital 
  
6,814
9,000

Capital redemption reserve
  
3,186
1,000

Profit and loss account
  
271,430
10,245

  
281,430
20,245


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 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 8 November 2023.


Neil Jones
Director

The notes on pages 4 to 5 form part of these financial statements.

Page 1

 
JOY HARVEY JONES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2023


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2022
9,000
1,000
10,245
20,245


Comprehensive income for the year

Profit for the year

-
-
465,000
465,000


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
465,000
465,000


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(48,815)
(48,815)

Purchase of own shares
-
2,186
(155,000)
(152,814)

Shares redeemed during the year
(2,186)
-
-
(2,186)


Total transactions with owners
(2,186)
2,186
(203,815)
(203,815)


At 30 June 2023
6,814
3,186
271,430
281,430


The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
JOY HARVEY JONES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2022


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2021
9,000
1,000
9,060
19,060


Comprehensive income for the year

Profit for the year

-
-
50,000
50,000


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
50,000
50,000


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(48,815)
(48,815)


Total transactions with owners
-
-
(48,815)
(48,815)


At 30 June 2022
9,000
1,000
10,245
20,245


The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
JOY HARVEY JONES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Joy Harvey Jones Limited is a private company incorporated in England.
The company's registered office is Bank Chambers, 53 Wade Street, Lichfiled, Staffordshire WS13 6HL.
These financial statements are presented in £ Sterling which is the functional currency of the company.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland 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 judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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 the director, during the year was as follows:


        2023
        2022
            No.
            No.







1
1

Page 4

 
JOY HARVEY JONES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2022
2,250,000



At 30 June 2023
2,250,000





5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,968,570
2,229,755

1,968,570
2,229,755



6.


Related party transactions

At the year end the company owed GSA Techsource Limited £1,968,570 (2022 £2,229,755) for expenses incurred on its behalf.


7.


Purchase of own shares

The company agreed the purchase of its own shares from the executors of the estate of Ms J Morris who died on 30 March 2020. The remaining agreed consideration for the purchase is £260,000 payable over the next two years - £130,000 in each of 2024 and 2025.


8.


Controlling party

The ultimate controlling party is Gaenor Jones. 

 
Page 5