Caseware UK (AP4) 2022.0.179 2022.0.179 2023-11-302023-11-30false2022-12-012Provision of neurophysiology consultancy services2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11690221 2022-12-01 2023-11-30 11690221 2021-12-01 2022-11-30 11690221 2023-11-30 11690221 2022-11-30 11690221 c:Director1 2022-12-01 2023-11-30 11690221 d:OfficeEquipment 2022-12-01 2023-11-30 11690221 d:OfficeEquipment 2023-11-30 11690221 d:OfficeEquipment 2022-11-30 11690221 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 11690221 d:CurrentFinancialInstruments 2023-11-30 11690221 d:CurrentFinancialInstruments 2022-11-30 11690221 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11690221 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 11690221 d:ShareCapital 2023-11-30 11690221 d:ShareCapital 2022-11-30 11690221 d:RetainedEarningsAccumulatedLosses 2023-11-30 11690221 d:RetainedEarningsAccumulatedLosses 2022-11-30 11690221 c:OrdinaryShareClass1 2022-12-01 2023-11-30 11690221 c:OrdinaryShareClass1 2023-11-30 11690221 c:OrdinaryShareClass1 2022-11-30 11690221 c:OrdinaryShareClass2 2022-12-01 2023-11-30 11690221 c:OrdinaryShareClass2 2023-11-30 11690221 c:OrdinaryShareClass2 2022-11-30 11690221 c:FRS102 2022-12-01 2023-11-30 11690221 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11690221 c:FullAccounts 2022-12-01 2023-11-30 11690221 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11690221 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11690221









JLR NEUROPHYSIOLOGY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
JLR NEUROPHYSIOLOGY LIMITED
REGISTERED NUMBER: 11690221

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

FIXED ASSETS
  

Tangible assets
 4 
149
224

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
434
408

Cash at bank and in hand
  
9,640
6,415

  
10,074
6,823

Creditors: amounts falling due within one year
 6 
(4,308)
(3,047)

NET CURRENT ASSETS
  
 
 
5,766
 
 
3,776

  

NET ASSETS
  
5,915
4,000


CAPITAL AND RESERVES
  

Called up share capital 
 7 
1,000
1,000

Profit and loss account
  
4,915
3,000

  
5,915
4,000


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 statement of income and retained earnings 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 L Ray
Director

Date: 9 March 2024

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
JLR NEUROPHYSIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


GENERAL INFORMATION

JLR Neurophysiology Limited is a private company limited by shares and incorporated in England and Wales. The registered office is address is 2 Selywn Close, Great Shelford, Cambridge, CB22 5HA.
The Company's functional and presentational currency is GBP.

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

TURNOVER

Turnover comprises revenue recognised by the Company is respect of neurophysiology consultancy services supplied, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received or receivable and is recognised based on the date the work was carried out.

 
2.3

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.

 
2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%

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.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 2

 
JLR NEUROPHYSIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

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.

 
2.6

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.

 
2.7

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.8

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES

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

Page 3

 
JLR NEUROPHYSIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


TANGIBLE FIXED ASSETS





Office equipment

£



COST OR VALUATION


At 1 December 2022
299



At 30 November 2023

299



DEPRECIATION


At 1 December 2022
75


Charge for the year on owned assets
75



At 30 November 2023

150



NET BOOK VALUE



At 30 November 2023
149



At 30 November 2022
224


5.


DEBTORS

2023
2022
£
£

Trade debtors
434
408



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Corporation tax
1,405
677

Other creditors
1,163
750

Accruals and deferred income
1,740
1,620

4,308
3,047


Page 4

 
JLR NEUROPHYSIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



500 (2022 - 500) Ordinary A shares of £1 each
500
500
500 (2022 - 500) Ordinary B shares of £1 each
500
500

1,000

1,000


 
Page 5