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REGISTERED NUMBER: 08297689 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

JACSS LTD

JACSS LTD (REGISTERED NUMBER: 08297689)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JACSS LTD

COMPANY INFORMATION
for the Year Ended 30 November 2023







DIRECTOR: J A Connell





REGISTERED OFFICE: 105 Ditton Hill
Long Ditton
Surbiton
Surrey
KT6 5EJ





REGISTERED NUMBER: 08297689 (England and Wales)





ACCOUNTANTS: Sowerby
Chartered Accountants
Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF

JACSS LTD (REGISTERED NUMBER: 08297689)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,436 737

CURRENT ASSETS
Debtors 5 29,439 26,690
Cash at bank 82,059 94,650
111,498 121,340
CREDITORS
Amounts falling due within one year 6 40,460 29,113
NET CURRENT ASSETS 71,038 92,227
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,474

92,964

PROVISIONS FOR LIABILITIES 94 278
NET ASSETS 73,380 92,686

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 73,379 92,685
SHAREHOLDERS' FUNDS 73,380 92,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JACSS LTD (REGISTERED NUMBER: 08297689)

BALANCE SHEET - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 February 2024 and were signed by:





J A Connell - Director


JACSS LTD (REGISTERED NUMBER: 08297689)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

Jacss Limited is a private company limited by shares and incorporated and domiciled in England. It has its registered office and principal place of business at 105 Ditton Hill, Long Ditton, Surbiton, Surrey, England, KT6 5EJ.

The principal activity of the company is that of an offshore surveyor.

The presentational currency of the financial statements is Pound Sterling (£).

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the director, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover
Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

Turnover from the sale of goods is recognised at the point of sale.

Turnover from services is recognised on completion of service, or when those services span the year end date, by reference to the stage of completion at the balance sheet date.

All sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


JACSS LTD (REGISTERED NUMBER: 08297689)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023


2. ACCOUNTING POLICIES - continued
Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 1,447
Additions 2,060
At 30 November 2023 3,507
DEPRECIATION
At 1 December 2022 710
Charge for year 361
At 30 November 2023 1,071
NET BOOK VALUE
At 30 November 2023 2,436
At 30 November 2022 737

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 13,112 13,112
Other debtors 16,327 13,578
29,439 26,690

JACSS LTD (REGISTERED NUMBER: 08297689)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 35,547 26,190
Other creditors 4,913 2,923
40,460 29,113

7. ULTIMATE CONTROLLING PARTY

The controlling party is J A Connell.