Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-292023-03-29No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12022-03-30falsetrue1 08960154 2022-03-30 2023-03-29 08960154 2021-03-30 2022-03-29 08960154 2023-03-29 08960154 2022-03-29 08960154 c:Director1 2022-03-30 2023-03-29 08960154 d:CurrentFinancialInstruments 2023-03-29 08960154 d:CurrentFinancialInstruments 2022-03-29 08960154 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-29 08960154 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-29 08960154 d:ShareCapital 2023-03-29 08960154 d:ShareCapital 2022-03-29 08960154 d:RetainedEarningsAccumulatedLosses 2023-03-29 08960154 d:RetainedEarningsAccumulatedLosses 2022-03-29 08960154 c:FRS102 2022-03-30 2023-03-29 08960154 c:AuditExempt-NoAccountantsReport 2022-03-30 2023-03-29 08960154 c:FullAccounts 2022-03-30 2023-03-29 08960154 c:PrivateLimitedCompanyLtd 2022-03-30 2023-03-29 08960154 6 2022-03-30 2023-03-29 iso4217:GBP xbrli:pure

Registered number: 08960154










JNUB 2014 LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 MARCH 2023

 
JNUB 2014 LIMITED
REGISTERED NUMBER: 08960154

BALANCE SHEET
AS AT 29 MARCH 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Investments
 4 
194,998
194,998

Current assets
  

Debtors: amounts falling due within one year
 5 
48,442
16,739

Creditors: amounts falling due within one year
 6 
(115,590)
(243,398)

Net current liabilities
  
 
 
(67,148)
 
 
(226,659)

  

Net assets/(liabilities)
  
127,850
(31,661)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
127,849
(31,662)

  
127,850
(31,661)


The Director considers 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 Director acknowledges his 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: 




................................................
James Burr
Director

Date: 12 March 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
JNUB 2014 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2023

1.


General information

JNUB 2014 Limited is a private limited company, incorporated in England and Wales.
The registered office is 45 Downshire Hill, London, NW3 1NU. The principal place of business is 6th Floor, Denham Building, 27 St. James's Street, London, England, SW1A 1HA

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

The turnover shown in the Statement of Income and Retained Earnings represents amounts due during the period. Amounts due are in respect of a profit share received from Aerius Associates Advisers LLP, recognised on an accruals basis, based upon the LLP accounts.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

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.

 
2.5

Valuation of investments

Unlisted investments are measured at cost less accumulated impairment.

Page 2

 
JNUB 2014 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2023

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.9

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 period was 1 (2022 - 1).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 30 March 2022
194,998



At 29 March 2023
194,998




Page 3

 
JNUB 2014 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2023

5.


Debtors

2023
2022
£
£


Amounts owed by associated undertaking
48,442
-

Tax recoverable
-
16,739

48,442
16,739



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to associated undertaking
-
227,941

Corporation tax
106,965
9,548

Other creditors
478
478

Accruals and deferred income
8,147
5,431

115,590
243,398



7.


Related party transaction

The Director has a Director's loan account in operation with the Company and the Company owes the Director  £478 (2022: £478) at the balance sheet date.
The Company is a corporate member of Aerius Associates Advisers LLP. There was a balance due from the LLP of £48,442 (2022: £227,941 due to) at the balance sheet date.

 
Page 4