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REGISTERED NUMBER: 13100206 (England and Wales)












Unaudited Financial Statements

for the Period 1 January 2022 to 31 March 2023

for

JDI House Ltd

JDI House Ltd (Registered number: 13100206)

Contents of the Financial Statements
for the Period 1 January 2022 to 31 March 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


JDI House Ltd

Company Information
for the Period 1 January 2022 to 31 March 2023







DIRECTORS: Miss J Moase
Mr I Snow
Miss D M Snow





REGISTERED OFFICE: 69 High Street
Bideford
Devon
EX39 2AT





REGISTERED NUMBER: 13100206 (England and Wales)





ACCOUNTANTS: R T Marke & Co Ltd
Chartered Accountants
69 High Street
Bideford
Devon
EX39 2AT

JDI House Ltd (Registered number: 13100206)

Abridged Balance Sheet
31 March 2023

2023 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 - 493,089

CURRENT ASSETS
Debtors 6 5,000 7,190
Cash at bank 4,937 5,427
9,937 12,617
CREDITORS
Amounts falling due within one year 28,424 513,649
NET CURRENT LIABILITIES (18,487 ) (501,032 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(18,487

)

(7,943

)

CAPITAL AND RESERVES
Called up share capital 7 3 3
Retained earnings (18,490 ) (7,946 )
SHAREHOLDERS' FUNDS (18,487 ) (7,943 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JDI House Ltd (Registered number: 13100206)

Abridged Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 November 2023 and were signed on its behalf by:




Miss D M Snow - Director Miss J Moase - Director




Mr I Snow - Director


JDI House Ltd (Registered number: 13100206)

Notes to the Financial Statements
for the Period 1 January 2022 to 31 March 2023


1. STATUTORY INFORMATION

JDI House Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The company ceased trading at the balance sheet date. The financial statements have not, therefore, been prepared on a going concern basis. Accordingly, full provision has been made in these accounts for all known liabilities and anticipated losses on realisation of assets. This is in accordance with the provisions of FRS 102 Section 1A small entities and the Companies Act 2006.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 0% straight line on property nil on land
Fixtures, fittings and equipment - Straight line over 4 years

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

The directors have adopted a policy of depreciating freehold property at a rate of 0% as they believe the expected residual value of each property will be no less than the current market value of each property.

Financial instruments
Basic financial instruments with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


JDI House Ltd (Registered number: 13100206)

Notes to the Financial Statements - continued
for the Period 1 January 2022 to 31 March 2023


3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Exceptional items
The company discloses as exceptional items material items which derive from events or transactions that fall within the ordinary activities of the reporting entity and which individually, or, if of a similar type, in aggregate, it is considered need to be disclosed by virtue of their size or incidence if the financial statements are to give a true and fair view.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2021 - 1 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2022 493,522
Additions 2,439
Disposals (495,961 )
At 31 March 2023 -
DEPRECIATION
At 1 January 2022 433
Eliminated on disposal (433 )
At 31 March 2023 -
NET BOOK VALUE
At 31 March 2023 -
At 31 December 2021 493,089

The directors have adopted a policy of depreciating freehold property at a rate of 0% as they believe the expected residual value of each property will be no less than the current market value of each property.


JDI House Ltd (Registered number: 13100206)

Notes to the Financial Statements - continued
for the Period 1 January 2022 to 31 March 2023


6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2021
£    £   
Other debtors - 1,940

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2021
value: £    £   
3 Ordinary £1 3 3

8. GOING CONCERN

The company ceased trading on 31 March 2023. Consequently all assets and liabilities have been written down to their realisable values.

9. CORRESPONDING AMOUNTS

These financial statements cover the period 1 January 2022 to 31 March 2023. The comparative figures cover the period 24 December 2020 to 31 December 2021. Accordingly, the corresponding amounts may not be comparable as required by the provisions of FRS 102 Section 1A small entities.