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Company Registration No. 11996649 (England and Wales)
JEMMAOB LTD Unaudited accounts for the year ended 31 May 2023
JEMMAOB LTD Unaudited accounts Contents
Page
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JEMMAOB LTD Company Information for the year ended 31 May 2023
Director
Jemma Christine O'Brien
Company Number
11996649 (England and Wales)
Registered Office
99 LAPWING LANE MANCHESTER M20 6UT ENGLAND
Accountants
Lams Accountants 20 Burton Road Didsbury Manchester Greater Manchester M20 3ED
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JEMMAOB LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,359 
1,699 
Current assets
Debtors
8,979 
11,979 
Cash at bank and in hand
3,104 
4,145 
12,083 
16,124 
Creditors: amounts falling due within one year
(1,174)
(1,760)
Net current assets
10,909 
14,364 
Total assets less current liabilities
12,268 
16,063 
Creditors: amounts falling due after more than one year
(12,000)
(16,000)
Net assets
268 
63 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
267 
62 
Shareholders' funds
268 
63 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 February 2024 and were signed on its behalf by
Jemma Christine O'Brien Director Company Registration No. 11996649
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JEMMAOB LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
JEMMAOB LTD is a private company, limited by shares, registered in England and Wales, registration number 11996649. The registered office is 99 LAPWING LANE, MANCHESTER, M20 6UT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance Method
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 June 2022
2,962 
At 31 May 2023
2,962 
Depreciation
At 1 June 2022
1,263 
Charge for the year
340 
At 31 May 2023
1,603 
Net book value
At 31 May 2023
1,359 
At 31 May 2022
1,699 
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JEMMAOB LTD Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
20 
3,020 
Amounts falling due after more than one year
Other debtors
8,959 
8,959 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
537 
(3,548)
Loans from directors
392 
4,988 
Accruals
245 
320 
1,174 
1,760 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
12,000 
16,000 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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