Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31false2022-11-01No description of principal activitytrue11falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11612089 2022-11-01 2023-10-31 11612089 2021-11-01 2022-10-31 11612089 2023-10-31 11612089 2022-10-31 11612089 c:Director1 2022-11-01 2023-10-31 11612089 d:CurrentFinancialInstruments 2023-10-31 11612089 d:CurrentFinancialInstruments 2022-10-31 11612089 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11612089 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 11612089 d:ShareCapital 2023-10-31 11612089 d:ShareCapital 2022-10-31 11612089 d:RetainedEarningsAccumulatedLosses 2023-10-31 11612089 d:RetainedEarningsAccumulatedLosses 2022-10-31 11612089 c:FRS102 2022-11-01 2023-10-31 11612089 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11612089 c:FullAccounts 2022-11-01 2023-10-31 11612089 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11612089 2 2022-11-01 2023-10-31 11612089 6 2022-11-01 2023-10-31 11612089 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 11612089









JOD 3 INVESTMENTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
JOD 3 INVESTMENTS LTD
REGISTERED NUMBER: 11612089

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
22,309
-

  
22,309
-

Current assets
  

Debtors: amounts falling due within one year
 5 
1,511,844
1,500,100

Cash at bank and in hand
 6 
277,144
232,820

  
1,788,988
1,732,920

Creditors: amounts falling due within one year
 7 
(1,812,063)
(1,732,875)

Net current (liabilities)/assets
  
 
 
(23,075)
 
 
45

Total assets less current liabilities
  
(766)
45

  

Net (liabilities)/assets
  
(766)
45


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(866)
(55)

  
(766)
45


Page 1

 
JOD 3 INVESTMENTS LTD
REGISTERED NUMBER: 11612089
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023

The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 statement of comprehensive income 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: 




J O Dodwell
Director

Date: 30 July 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
JOD 3 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

JOD 3 Investment Ltd is a private company limited by shares incorporated in England & Wales (registered number 11612089). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 
The financial statements are presented in Sterling, which is the functional currency of the company.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The director has obtained assurances from the shareholders and creditors to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
JOD 3 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

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


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Fixed asset investments





Other fixed asset investments

£



Cost or valuation


Additions
22,309



At 31 October 2023
22,309





5.


Debtors

2023
2022
£
£


Other debtors
1,511,844
1,500,100

1,511,844
1,500,100


Page 4

 
JOD 3 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
277,144
232,820

277,144
232,820



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,812,063
1,732,875

1,812,063
1,732,875


 
Page 5