Company No:
Contents
Note | 30.04.2023 | 31.10.2021 | ||
£ | £ | |||
Current assets | ||||
Debtors | 3 |
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Investments | 4 |
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Cash at bank and in hand |
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262 | 300 | |||
Creditors: amounts falling due within one year | 5 | (
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Net current assets | 154 | 300 | ||
Total assets less current liabilities | 154 | 300 | ||
Net assets |
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Capital and reserves | ||||
Called-up share capital |
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Profit and loss account | (
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Total shareholders' funds |
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Directors' responsibilities:
The financial statements of JJS Hold Trading Limited (registered number:
J J Smith
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.
JJS Hold Trading Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
Reporting period length was extended this period to coincide with the year end of other group companies.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.
Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.
Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.
Period from 01.11.2021 to 30.04.2023 |
Period from 20.10.2020 to 31.10.2021 |
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Number | Number | ||
Monthly average number of persons employed by the Company during the period, including directors |
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30.04.2023 | 31.10.2021 | ||
£ | £ | ||
Amounts owed by Group undertakings |
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30.04.2023 | 31.10.2021 | ||
£ | £ | ||
Investment in subsidiaries |
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30.04.2023 | 31.10.2021 | ||
£ | £ | ||
Amounts owed to Group undertakings |
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Other creditors |
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