Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-052023-04-052022-04-06falsetrue2The principal activity of the company is that of an investment holding company.2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10771753 2022-04-06 2023-04-05 10771753 2021-04-06 2022-04-05 10771753 2023-04-05 10771753 2022-04-05 10771753 c:Director1 2022-04-06 2023-04-05 10771753 d:CurrentFinancialInstruments 2023-04-05 10771753 d:CurrentFinancialInstruments 2022-04-05 10771753 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-05 10771753 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-05 10771753 d:ShareCapital 2023-04-05 10771753 d:ShareCapital 2022-04-05 10771753 d:RetainedEarningsAccumulatedLosses 2023-04-05 10771753 d:RetainedEarningsAccumulatedLosses 2022-04-05 10771753 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-04-05 10771753 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-04-05 10771753 c:OrdinaryShareClass1 2022-04-06 2023-04-05 10771753 c:OrdinaryShareClass1 2023-04-05 10771753 c:OrdinaryShareClass1 2022-04-05 10771753 c:FRS102 2022-04-06 2023-04-05 10771753 c:AuditExempt-NoAccountantsReport 2022-04-06 2023-04-05 10771753 c:FullAccounts 2022-04-06 2023-04-05 10771753 c:PrivateLimitedCompanyLtd 2022-04-06 2023-04-05 10771753 4 2022-04-06 2023-04-05 10771753 6 2022-04-06 2023-04-05 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10771753









JAYACEE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 5 APRIL 2023

 
JAYACEE HOLDINGS LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
JAYACEE HOLDINGS LIMITED
REGISTERED NUMBER: 10771753

BALANCE SHEET
AS AT 5 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
200
200

  
200
200

Current assets
  

Debtors: amounts falling due within one year
 5 
11,955,139
11,344,210

Cash at bank and in hand
 6 
3,004
1,979

  
11,958,143
11,346,189

Creditors: amounts falling due within one year
 7 
(13,159,781)
(12,824,354)

Net current liabilities
  
 
 
(1,201,638)
 
 
(1,478,165)

Total assets less current liabilities
  
(1,201,438)
(1,477,965)

  

Net liabilities
  
(1,201,438)
(1,477,965)


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
(1,201,538)
(1,478,065)

  
(1,201,438)
(1,477,965)


Page 1

 
JAYACEE HOLDINGS LIMITED
REGISTERED NUMBER: 10771753
    
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2023

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 profit and loss account 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: 

................................................
J Thorpe
Director

Date: 13 February 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JAYACEE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

1.


General information

Jayacee Holdings Limited is a private company, limited by shares, incorporated in England and Wales with a registration number of 10771753. The registered office address is Eighth Floor, 6 New Street Square, New Fetter Lane, London, EC4A 3AQ.

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

Exemption from preparing consolidated financial statements

The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company expects the continued support of the shareholder, who has confirmed that they will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of the financial statements of the company. 

  
2.4

Related party exemption

The company has taken advantage of the exemption under Financial Reporting Standard 102, not to disclose transactions with wholly owned companies within the group.

 
2.5

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
JAYACEE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

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, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including non-payrolled directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 6 April 2022
200



At 5 April 2023
200




Page 4

 
JAYACEE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

5.


Debtors

2023
2022
£
£


Amounts owed by group companies
11,951,203
11,341,061

Other debtors
3,936
3,149

11,955,139
11,344,210



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
3,004
1,979



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
5,092
5,890

Amounts owed to group companies
13,148,189
12,813,089

Accruals and deferred income
6,500
5,375

13,159,781
12,824,354



8.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
3,004
1,979




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.

Page 5

 
JAYACEE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1 each
100
100



10.


Ultimate parent undertaking

The ultimate parent undertaking is considered to be Jayacee Properties Limited, a company incorporated in Jersey.

 
Page 6