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Registered number: 10930460
J&A Mentoring Partners Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10930460
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 312 355
312 355
CURRENT ASSETS
Debtors 5 340,017 131,223
Cash at bank and in hand 772,966 762,443
1,112,983 893,666
Creditors: Amounts Falling Due Within One Year 6 (1,111,848 ) (671,994 )
NET CURRENT ASSETS (LIABILITIES) 1,135 221,672
TOTAL ASSETS LESS CURRENT LIABILITIES 1,447 222,027
NET ASSETS 1,447 222,027
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 1,446 222,026
SHAREHOLDERS' FUNDS 1,447 222,027
Page 1
Page 2
For the year ending 30 September 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Anna Joseph
Director
15th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J&A Mentoring Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10930460 . The registered office is 32 Curzon Street, London, W1J 7WS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is recognised to the extent there is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue from a contract to provide services is recognised in the period over which the services are provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 3 years straight line
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.
Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 - 763 763
Additions 233 - 233
As at 30 September 2023 233 763 996
Depreciation
As at 1 October 2022 - 408 408
Provided during the period 24 252 276
As at 30 September 2023 24 660 684
Net Book Value
As at 30 September 2023 209 103 312
As at 1 October 2022 - 355 355
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 324,900 115,200
Other debtors 15,117 16,023
340,017 131,223
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 99,428 11,906
Corporation tax 56,003 74,890
Other taxes and social security 56,023 30,434
Other creditors 836,810 551,475
Accruals and deferred income 60,295 -
Directors' loan accounts 3,289 3,289
1,111,848 671,994
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7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
80 Ordinary Shares of £ 0.010 each 1 1
During the year the company entered a purchase of own shares arrangement. The allotted, called up shares at 30 September 2023 were 80 Ordinary Shares of £0.01 each with an aggregate nominal value of £0.80 (2022: 100 Ordinary Shares of £0.01 each with an aggregate nominal value of £1)
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 360 360
360 360
9. Related Party Transactions
A JosephDirector and shareholderMs Joseph has a credit loan balance with the company which is lent on an unsecured, interest free basis and is repayable on demand. At the year end the balance owed to Ms Joseph amounted to £3,289 (2022: £3,289)

A Joseph

Director and shareholder

Ms Joseph has a credit loan balance with the company which is lent on an unsecured, interest free basis and is repayable on demand. At the year end the balance owed to Ms Joseph amounted to £3,289 (2022: £3,289)

John AllanDirector and shareholderMr Allan supplied menotoring services during the year to the company amounting to £82,000. At the year end the balance owed to Mr Allan amounted was £NIL (30 September 2022: £NIL)

John Allan

Director and shareholder

Mr Allan supplied menotoring services during the year to the company amounting to £82,000. At the year end the balance owed to Mr Allan amounted was £NIL (30 September 2022: £NIL)

Joseph Mentoring LtdMs Joseph, a director and shareholder, has a significant interest in Joseph Mentoring LtdJoseph Mentoring Ltd mentoring services during the year to the company amounting to £365,266. At the year end the balance owed to Joseph Mentoring Ltd amounted to £77,475 (2022: £24,000)

Joseph Mentoring Ltd

Ms Joseph, a director and shareholder, has a significant interest in Joseph Mentoring Ltd

Joseph Mentoring Ltd mentoring services during the year to the company amounting to £365,266. At the year end the balance owed to Joseph Mentoring Ltd amounted to £77,475 (2022: £24,000)

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