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Company Registration No. 10213617 (England and Wales)
Josh & Jess Ltd Unaudited accounts for the period from 1 January 2022 to 30 June 2023
Josh & Jess Ltd Unaudited accounts Contents
Page
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Josh & Jess Ltd Statement of financial position as at 30 June 2023
2023 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,170 
692 
Current assets
Debtors
114,000 
63,450 
Cash at bank and in hand
275,987 
115,086 
389,987 
178,536 
Creditors: amounts falling due within one year
(85,202)
(22,896)
Net current assets
304,785 
155,640 
Net assets
305,955 
156,332 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
305,945 
156,322 
Shareholders' funds
305,955 
156,332 
For the period ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 March 2024 and were signed on its behalf by
Vijay Martin Amalraj Hirudayasamy Director Company Registration No. 10213617
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Josh & Jess Ltd Notes to the Accounts for the period from 1 January 2022 to 30 June 2023
1
Statutory information
Josh & Jess Ltd is a private company, limited by shares, registered in England and Wales, registration number 10213617. The registered office is 316 LONDON ROAD, EARLEY, READING, RG6 1AR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 1 January 2022 to 30 June 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straightline
Computer equipment
25% Straightline
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2022
3,351 
Additions
1,504 
At 30 June 2023
4,855 
Depreciation
At 1 January 2022
2,659 
Charge for the period
1,026 
At 30 June 2023
3,685 
Net book value
At 30 June 2023
1,170 
At 31 December 2021
692 
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Josh & Jess Ltd Notes to the Accounts for the period from 1 January 2022 to 30 June 2023
5
Debtors
2023 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
9,450 
Amounts falling due after more than one year
Other debtors
114,000 
54,000 
6
Creditors: amounts falling due within one year
2023 
2021 
£ 
£ 
Trade creditors
(36)
105 
Taxes and social security
54,465 
18,962 
Other creditors
30,773 
3,829 
85,202 
22,896 
7
Average number of employees
During the period the average number of employees was 1 (2021: 1).
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