Caseware UK (AP4) 2023.0.135 2023.0.135 2023-03-312023-03-312021-10-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC271594 2021-10-01 2023-03-31 SC271594 2020-10-01 2021-09-30 SC271594 2023-03-31 SC271594 2021-09-30 SC271594 c:Director1 2021-10-01 2023-03-31 SC271594 d:Buildings d:LongLeaseholdAssets 2021-10-01 2023-03-31 SC271594 d:Buildings d:LongLeaseholdAssets 2023-03-31 SC271594 d:Buildings d:LongLeaseholdAssets 2021-09-30 SC271594 d:CurrentFinancialInstruments 2023-03-31 SC271594 d:CurrentFinancialInstruments 2021-09-30 SC271594 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC271594 d:CurrentFinancialInstruments d:WithinOneYear 2021-09-30 SC271594 d:ShareCapital 2023-03-31 SC271594 d:ShareCapital 2021-09-30 SC271594 d:CapitalRedemptionReserve 2023-03-31 SC271594 d:CapitalRedemptionReserve 2021-09-30 SC271594 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC271594 d:RetainedEarningsAccumulatedLosses 2021-09-30 SC271594 c:OrdinaryShareClass1 2021-10-01 2023-03-31 SC271594 c:OrdinaryShareClass1 2023-03-31 SC271594 c:OrdinaryShareClass1 2021-09-30 SC271594 c:FRS102 2021-10-01 2023-03-31 SC271594 c:AuditExempt-NoAccountantsReport 2021-10-01 2023-03-31 SC271594 c:FullAccounts 2021-10-01 2023-03-31 SC271594 c:PrivateLimitedCompanyLtd 2021-10-01 2023-03-31 SC271594 e:PoundSterling 2021-10-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC271594














JASON'S WHARF LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2023

 
JASON'S WHARF LIMITED
REGISTERED NUMBER:SC271594

BALANCE SHEET
AS AT 31 MARCH 2023

31 March
30 September
2023
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
107,437
132,260

  
107,437
132,260

Current assets
  

Debtors: amounts falling due within one year
 5 
8,085
11,030

Cash at bank
 6 
890
667

  
8,975
11,697

Creditors: amounts falling due within one year
 7 
(10,515)
(12,714)

Net current liabilities
  
 
 
(1,540)
 
 
(1,017)

Total assets less current liabilities
  
105,897
131,243

  

Net assets
  
105,897
131,243


Capital and reserves
  

Called up share capital 
 8 
1,000
1,000

Capital redemption reserve
 9 
140,999
140,999

Profit and loss account
 9 
(36,102)
(10,756)

  
105,897
131,243


Page 1

 
JASON'S WHARF LIMITED
REGISTERED NUMBER:SC271594
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

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 period 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 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: 




M H Tillman
Director

Date: 9 February 2024

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

Page 2

 
JASON'S WHARF LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

Jason's Wharf Limited is a private company, limited by shares, registered in Scotland, registration number SC271594. The registered office address is Chamberlain Mcbain, Ocean House, 108 Commercial Street, Edinburgh, EH6 6NF.
 
The company has not traded in the period.
On 20 June 2023, the accounting reference date of the company was extended from 30 September 2022 to 31 March 2023.

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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

  
2.2

Functional and presentational currency

The company's functional and presentational currency is pound sterling.

 
2.3

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:

Long-term leasehold property
-
over the term of the lease

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.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.5

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
JASON'S WHARF LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.7

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, trade and other creditors, and loans with related parties.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2021 - 2). 


4.


Tangible fixed assets







 Leasehold property

£



Cost 


At 1 October 2021
245,882



At 31 March 2023

245,882



Depreciation


At 1 October 2021
113,622


Charge for the period 
24,823



At 31 March 2023

138,445



Net book value



At 31 March 2023
107,437



At 30 September 2021
132,260


5.


Debtors

31 March
30 September
2023
2021
£
£


Amounts owed by connected entities
8,030
11,030

Other debtors
55
-

8,085
11,030


Page 4

 
JASON'S WHARF LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

6.


Cash

31 March
30 September
2023
2021
£
£

Cash at bank
890
667



7.


Creditors: amounts falling due within one year

31 March
30 September
2023
2021
£
£

Trade creditors
-
900

Other creditors
9,415
9,414

Accruals
1,100
2,400

10,515
12,714


HSBC Bank PLC holds a floating and fixed charge which contains a negative pledge over the assets of the company in respect of all the amounts due from the company.

8.


Share capital

31 March
30 September
2023
2021
£
£
Allotted, called up and fully paid



1,000 (2021 - 1,000) Ordinary shares of £1.00 each
1,000
1,000

The shares have attached to them rights to dividends and distributions.


9.


Reserves

Capital redemption reserve

The capital redemption reserve is a non-distributable reserve which arises from the purchase of own share capital.

Profit and loss account

The profit and loss account is a distributable reserve arising from accumulating profit and losses to date.

10.


Contingent liabilities

The company has provided a guarantee for a connected entity. At the period end, a balance of £2,016,393 (2021 - £1,598,310) was due.
 
The loan is secured over a leasehold property held by the company and bound by an Unlimited Composite Company Guarantee.
Page 5

 
JASON'S WHARF LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

11.


Controlling party

The company is under the control of M A Winston, a director and a majority shareholder of the company.

Page 6