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2021-05-01 2022-04-30 03976844 frs-core:CurrentFinancialInstruments 11 2022-04-30 03976844 frs-core:Non-currentFinancialInstruments 11 2022-04-30 03976844 12 2021-05-01 2022-04-30 03976844 frs-core:CurrentFinancialInstruments 12 2022-04-30 03976844 frs-core:Non-currentFinancialInstruments 12 2022-04-30 03976844 13 2021-05-01 2022-04-30 03976844 frs-core:CurrentFinancialInstruments 13 2022-04-30 03976844 frs-core:Non-currentFinancialInstruments 13 2022-04-30 03976844 14 2021-05-01 2022-04-30 03976844 frs-core:CurrentFinancialInstruments 14 2022-04-30 03976844 frs-core:Non-currentFinancialInstruments 14 2022-04-30 03976844 15 2021-05-01 2022-04-30 03976844 frs-core:CurrentFinancialInstruments 15 2022-04-30 03976844 frs-core:Non-currentFinancialInstruments 15 2022-04-30 03976844 16 2021-05-01 2022-04-30 03976844 frs-core:CurrentFinancialInstruments 16 2022-04-30 03976844 frs-core:Non-currentFinancialInstruments 16 2022-04-30 03976844 17 2021-05-01 2022-04-30 03976844 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2022-04-30 03976844 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 03976844 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 03976844 dpl-frs:Item7 2021-05-01 2022-04-30 03976844 dpl-frs:Item7 2021-04-30 03976844 dpl-frs:Item7 2022-04-30 03976844 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 03976844 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 03976844 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 03976844 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 03976844 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 03976844 dpl-frs:Item8 2021-05-01 2022-04-30 03976844 dpl-frs:Item8 2021-04-30 03976844 dpl-frs:Item8 2022-04-30 03976844 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 03976844 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 03976844 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 03976844 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 03976844 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 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Registered number: 03976844
Jolson Properties Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03976844
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 834 1,724
834 1,724
CURRENT ASSETS
Investments 5 742,040 504,588
Cash at bank and in hand 53,897 34,296
795,937 538,884
Creditors: Amounts Falling Due Within One Year 6 (21,297 ) (2,565 )
NET CURRENT ASSETS (LIABILITIES) 774,640 536,319
TOTAL ASSETS LESS CURRENT LIABILITIES 775,474 538,043
NET ASSETS 775,474 538,043
CAPITAL AND RESERVES
Called up share capital 7 14,150 14,150
Share premium account 261,855 261,855
Profit and Loss Account 499,469 262,038
SHAREHOLDERS' FUNDS 775,474 538,043
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Roger Hood
Director
14/02/2024
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
Jolson Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03976844 . The registered office is St James House, 65 Mere Green Road, Sutton Coldfield, West Midlands, B75 5BY.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
Computer Equipment 33.3% straight line
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2022 15,340 7,803 23,143
As at 30 April 2023 15,340 7,803 23,143
Depreciation
As at 1 May 2022 14,916 6,503 21,419
Provided during the period 106 784 890
As at 30 April 2023 15,022 7,287 22,309
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2023 318 516 834
As at 1 May 2022 424 1,300 1,724
5. Current Asset Investments
2023 2022
£ £
Listed investments 742,040 504,588
742,040 504,588
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 16,287 -
Other creditors 210 165
Accruals and deferred income 4,800 2,400
21,297 2,565
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 14,150 14,150
Page 4