Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31falsefalsebook writingThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12022-03-03true 13951975 2022-03-02 13951975 2022-03-03 2023-03-31 13951975 2021-03-03 2022-03-02 13951975 2023-03-31 13951975 c:Director1 2022-03-03 2023-03-31 13951975 d:OfficeEquipment 2022-03-03 2023-03-31 13951975 d:OfficeEquipment 2023-03-31 13951975 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-03-03 2023-03-31 13951975 d:CurrentFinancialInstruments 2023-03-31 13951975 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13951975 d:ShareCapital 2023-03-31 13951975 d:RetainedEarningsAccumulatedLosses 2023-03-31 13951975 c:OrdinaryShareClass1 2022-03-03 2023-03-31 13951975 c:OrdinaryShareClass1 2023-03-31 13951975 c:FRS102 2022-03-03 2023-03-31 13951975 c:AuditExempt-NoAccountantsReport 2022-03-03 2023-03-31 13951975 c:FullAccounts 2022-03-03 2023-03-31 13951975 c:PrivateLimitedCompanyLtd 2022-03-03 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13951975














JRBK TV & PUBLISHING LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

 
JRBK TV & PUBLISHING LTD
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
JRBK TV & PUBLISHING LTD
REGISTERED NUMBER:13951975

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
Note
£

Fixed assets
  

Tangible assets
 4 
8,538

 
Current assets
  

Debtors: amounts falling due within one year
 5 
753

Cash at bank and in hand
  
10,449

  
11,202

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(11,026)

Net current assets
  
 
 
176

  

Net assets
  
8,714


Capital and reserves
  

Called up share capital 
 7 
1

Profit and loss account
  
8,713

  
8,714


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 period 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 on 9 November 2023.



J R B King
Director

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

Page 1

 
JRBK TV & PUBLISHING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

JRBK TV & Publishing Ltd is a private limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB. 
The Company was incorporated on 3 March 2022 and commenced activity on 1 April 2022.
The principal activity of the Company is that of commercial exploitation of the literary works of Jeremy King.
The Company's functional and presentational currency is £ 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

Turnover

Turnover represents revenue recognised by the Company in respect of amounts receivable for book advances during the period, exclusive of Value Added Tax.
Revenue is recognised in the period in which it is earned. Advances which are non-refundable are accounted for on a receipts basis.

 
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 reporting 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

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance basis

Page 2

 
JRBK TV & PUBLISHING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Debtors

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

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
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 and loan from related parties.


3.


Employees

The director was the only employee of the Company during the current period.



4.


Tangible fixed assets





Office equipment

£



Cost


Additions
9,402



At 31 March 2023

9,402



Depreciation


Charge for the period on owned assets
864



At 31 March 2023

864



Net book value



At 31 March 2023
8,538

Page 3

 
JRBK TV & PUBLISHING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

5.


Debtors

2023
£


Other debtors
753



6.


Creditors: Amounts falling due within one year

2023
£

Other creditors
7,551

Accruals and deferred income
3,475

11,026



7.


Share capital

2023
£
Allotted, called up and fully paid


1 Ordinary share of £1
1


On incorporation, 1 Ordinary share was allotted and fully paid at par to provide initial capital.

 
Page 4