Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-311truefalseNo description of principal activity2022-04-011true 08945417 2022-04-01 2023-03-31 08945417 2021-04-01 2022-03-31 08945417 2023-03-31 08945417 2022-03-31 08945417 c:Director1 2022-04-01 2023-03-31 08945417 d:OfficeEquipment 2022-04-01 2023-03-31 08945417 d:CurrentFinancialInstruments 2023-03-31 08945417 d:CurrentFinancialInstruments 2022-03-31 08945417 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08945417 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08945417 d:ShareCapital 2023-03-31 08945417 d:ShareCapital 2022-03-31 08945417 d:RetainedEarningsAccumulatedLosses 2023-03-31 08945417 d:RetainedEarningsAccumulatedLosses 2022-03-31 08945417 c:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 08945417 c:FRS102 2022-04-01 2023-03-31 08945417 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08945417 c:FullAccounts 2022-04-01 2023-03-31 08945417 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08945417 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2022-04-01 2023-03-31 08945417 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-03-31 08945417 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2022-03-31 iso4217:GBP xbrli:pure

Registered number: 08945417










JLT CONSULTANTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
JLT CONSULTANTS LIMITED
REGISTERED NUMBER: 08945417

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2023
2022
2022
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
245
245

Cash at bank and in hand
 4 
942
942

  
1,187
1,187

Creditors: amounts falling due within one year
 5 
(941)
(941)

Net current assets
  
 
 
246
 
 
246

  

Net assets
  
246
246


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
245
245

  
246
246

Page 1

 
JLT CONSULTANTS LIMITED
REGISTERED NUMBER: 08945417
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

For the year ended 31 March 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 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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Jason Keeling
Director

Date: 24 November 2023


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
JLT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

JLT Consultants Limited is a private limited Company, incorporated in England and Wales.
The registered office and principal place of business is 21 Byron Crescent, Bedford, MK40 2BD.
The Company ceased trading on 30 April 2021.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
JLT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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
-
50% per annum

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.

 
2.6

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.

 
2.8

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.

Page 4

 
JLT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Debtors

2023
2022
£
£


Other debtors
245
245



4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
942
942

942
942



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
941
941

941
941



6.


Related party transactions

At 31 March 2023 there was an amount of £941 owed by the Company to Jason Keeling, a director (2022: £941). No interest was charged on this balance.

Page 5