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2022-10-31 11011776 frs-core:UnlistedNon-exchangeTraded 2021-10-31 11011776 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 11011776 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11011776 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11011776 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11011776 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11011776 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11011776 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11011776 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 11011776 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 11011776 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frs-core:CurrentFinancialInstruments 4 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 4 2022-10-31 11011776 5 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 5 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 5 2022-10-31 11011776 6 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 6 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 6 2022-10-31 11011776 7 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 7 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 7 2022-10-31 11011776 8 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 8 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 8 2022-10-31 11011776 9 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 9 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 9 2022-10-31 11011776 10 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 10 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 10 2022-10-31 11011776 11 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 11 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 11 2022-10-31 11011776 12 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 12 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 12 2022-10-31 11011776 13 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 13 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 13 2022-10-31 11011776 14 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 14 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 14 2022-10-31 11011776 15 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 15 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 15 2022-10-31 11011776 16 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 16 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 16 2022-10-31 11011776 17 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 17 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 17 2022-10-31 11011776 18 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 18 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 18 2022-10-31 11011776 19 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 19 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 19 2022-10-31 11011776 20 2021-11-01 2022-10-31 11011776 frs-core:CurrentFinancialInstruments 20 2022-10-31 11011776 frs-core:Non-currentFinancialInstruments 20 2022-10-31 11011776 dpl-frs:Item1 2021-11-01 2022-10-31 11011776 dpl-frs:Item1 2021-10-31 11011776 dpl-frs:Item1 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 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2021-10-31 11011776 dpl-frs:Item4 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 11011776 dpl-frs:Item5 2021-11-01 2022-10-31 11011776 dpl-frs:Item5 2021-10-31 11011776 dpl-frs:Item5 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 11011776 dpl-frs:Item6 2021-11-01 2022-10-31 11011776 dpl-frs:Item6 2021-10-31 11011776 dpl-frs:Item6 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 11011776 dpl-frs:Item7 2021-11-01 2022-10-31 11011776 dpl-frs:Item7 2021-10-31 11011776 dpl-frs:Item7 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 11011776 dpl-frs:Item8 2021-11-01 2022-10-31 11011776 dpl-frs:Item8 2021-10-31 11011776 dpl-frs:Item8 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 11011776 dpl-frs:Item9 2021-11-01 2022-10-31 11011776 dpl-frs:Item9 2021-10-31 11011776 dpl-frs:Item9 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 11011776 dpl-frs:Item10 2021-11-01 2022-10-31 11011776 dpl-frs:Item10 2021-10-31 11011776 dpl-frs:Item10 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 11011776 dpl-frs:Item11 2021-11-01 2022-10-31 11011776 dpl-frs:Item11 2021-10-31 11011776 dpl-frs:Item11 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 11011776 dpl-frs:Item12 2021-11-01 2022-10-31 11011776 dpl-frs:Item12 2021-10-31 11011776 dpl-frs:Item12 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 11011776 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 11011776 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 11011776 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 11011776 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 11011776 1 2021-11-01 2022-10-31 11011776 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 11011776
JEM Capital Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Sestini & Co Ltd.
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11011776
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 38,877 40,964
38,877 40,964
CURRENT ASSETS
Cash at bank and in hand 209 209
209 209
Creditors: Amounts Falling Due Within One Year 5 (42,964 ) (41,504 )
NET CURRENT ASSETS (LIABILITIES) (42,755 ) (41,295 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,878 ) (331 )
NET LIABILITIES (3,878 ) (331 )
CAPITAL AND RESERVES
Called up share capital 6 90 90
Profit and Loss Account (3,968 ) (421 )
SHAREHOLDERS' FUNDS (3,878) (331)
Page 1
Page 2
For the year ending 31 October 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
Rachel Sestini
Director
02/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JEM Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11011776 . The registered office is Paulton House, Old Mills, Paulton, Bristol, Somerset, BS39 7SX.
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. Significant judgements and estimations
There were no critical accounting estimates or judgements required in the preparation of these financial statements in
the current or prior year.
2.3. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Investments in subsidiaries are held at historical cost.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 November 2022 40,964
Revaluations (2,087 )
As at 31 October 2023 38,877
Provision
As at 1 November 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 38,877
As at 1 November 2022 40,964
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 42,964 41,504
42,964 41,504
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 90 90
Page 4