Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-3132022-04-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12498757 2022-04-01 2023-03-31 12498757 2023-03-31 12498757 2021-04-01 2022-03-31 12498757 2022-03-31 12498757 c:Director1 2022-04-01 2023-03-31 12498757 c:RegisteredOffice 2022-04-01 2023-03-31 12498757 d:FurnitureFittings 2022-04-01 2023-03-31 12498757 d:FurnitureFittings 2023-03-31 12498757 d:FurnitureFittings 2022-03-31 12498757 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12498757 d:ComputerEquipment 2022-04-01 2023-03-31 12498757 d:ComputerEquipment 2023-03-31 12498757 d:ComputerEquipment 2022-03-31 12498757 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12498757 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12498757 d:CurrentFinancialInstruments 2023-03-31 12498757 d:CurrentFinancialInstruments 2022-03-31 12498757 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12498757 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 12498757 d:ShareCapital 2023-03-31 12498757 d:ShareCapital 2022-03-31 12498757 d:RetainedEarningsAccumulatedLosses 2023-03-31 12498757 d:RetainedEarningsAccumulatedLosses 2022-03-31 12498757 c:FRS102 2022-04-01 2023-03-31 12498757 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 12498757 c:FullAccounts 2022-04-01 2023-03-31 12498757 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 12498757 2 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Company registration number: 12498757







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023


JS (WEST SURREY) LIMITED






































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JS (WEST SURREY) LIMITED
 


 
COMPANY INFORMATION


Director
R G Butterworth 




Registered number
12498757



Registered office
Suite A, 1st Floor
Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


JS (WEST SURREY) LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6

 


JS (WEST SURREY) LIMITED
REGISTERED NUMBER:12498757



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,562
6,441

  
2,562
6,441

Current assets
  

Debtors: amounts falling due within one year
 5 
2,628
3,839

Bank and cash balances
  
922
857

  
3,550
4,696

Creditors: amounts falling due within one year
 6 
(135,845)
(39,651)

Net current liabilities
  
 
 
(132,295)
 
 
(34,955)

Total assets less current liabilities
  
(129,733)
(28,514)

  

Net liabilities
  
(129,733)
(28,514)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(129,734)
(28,515)

  
(129,733)
(28,514)


Page 1

 


JS (WEST SURREY) LIMITED
REGISTERED NUMBER:12498757


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

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 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: 




................................................
R G Butterworth
Director

Date: 22 December 2023

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 


JS (WEST SURREY) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

JS (West Surrey) Limited 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 registered office is disclosed on the company information page. The company's principal place of business is 33 Chobham Road, Woking, Surrey, GU21 6JD.

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

Going concern

The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseable future. The director will continue to support the company to enable it to continue as a going concern. The amount owed to the director at the year end will not be repaid until the company has sufficent funds.

 
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

Revenue

Revenue is recognised to the extent that it is probable that the 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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


JS (WEST SURREY) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
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 reporting date in the countries where the Company operates and generates income.

 
2.8

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:

Fixtures and fittings
-
25%
Computer equipment
-
33%

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.

 
2.9

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.

Page 4

 


JS (WEST SURREY) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 2).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2022
8,500
5,261
13,761



At 31 March 2023

8,500
5,261
13,761



Depreciation


At 1 April 2022
4,250
3,070
7,320


Charge for the year on owned assets
2,125
1,754
3,879



At 31 March 2023

6,375
4,824
11,199



Net book value



At 31 March 2023
2,125
437
2,562



At 31 March 2022
4,250
2,191
6,441

Page 5

 


JS (WEST SURREY) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Debtors

2023
2022
£
£


Trade debtors
-
1,247

Other debtors
2,488
2,347

Prepayments and accrued income
140
245

2,628
3,839



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
14,881
3,731

Other taxation and social security
132
-

Other creditors
118,232
33,500

Accruals and deferred income
2,600
2,420

135,845
39,651



7.


Related party transactions

At the period end the director was owed £118,232 (2022: £33,500). No interest has been applied on this balance.

 
Page 6