Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-312023-07-31true2022-08-01falseNo description of principal activity00trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13539066 2022-08-01 2023-07-31 13539066 2021-07-30 2022-07-31 13539066 2023-07-31 13539066 2022-07-31 13539066 c:Director1 2022-08-01 2023-07-31 13539066 d:OfficeEquipment 2022-08-01 2023-07-31 13539066 d:OfficeEquipment 2023-07-31 13539066 d:OfficeEquipment 2022-07-31 13539066 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 13539066 d:CurrentFinancialInstruments 2023-07-31 13539066 d:CurrentFinancialInstruments 2022-07-31 13539066 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13539066 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 13539066 d:ShareCapital 2023-07-31 13539066 d:ShareCapital 2022-07-31 13539066 d:RetainedEarningsAccumulatedLosses 2023-07-31 13539066 d:RetainedEarningsAccumulatedLosses 2022-07-31 13539066 c:OrdinaryShareClass1 2022-08-01 2023-07-31 13539066 c:OrdinaryShareClass1 2023-07-31 13539066 c:OrdinaryShareClass1 2022-07-31 13539066 c:OrdinaryShareClass2 2022-08-01 2023-07-31 13539066 c:OrdinaryShareClass2 2023-07-31 13539066 c:OrdinaryShareClass2 2022-07-31 13539066 c:FRS102 2022-08-01 2023-07-31 13539066 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 13539066 c:FullAccounts 2022-08-01 2023-07-31 13539066 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 13539066 e:PoundSterling 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13539066









TJMF & CO LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
TJMF & CO LTD
REGISTERED NUMBER: 13539066

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 3 
1,335
1,812

  
1,335
1,812

Current assets
  

Debtors: amounts falling due within one year
 4 
29,259
18,332

Cash at bank and in hand
 5 
8,955
7,137

  
38,214
25,469

Creditors: amounts falling due within one year
 6 
(37,309)
(14,355)

Net current assets
  
 
 
905
 
 
11,114

Total assets less current liabilities
  
2,240
12,926

  

Net assets
  
2,240
12,926


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
2,140
12,826

  
2,240
12,926

Page 1

 
TJMF & CO LTD
REGISTERED NUMBER: 13539066
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 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: 




A J Farley
Director

Date: 30 July 2024

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
TJMF & CO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

TJMF & Co Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

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.

Page 3

 
TJMF & CO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Office equipment
-
25%
Straight line method

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.

 
2.5

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.

 
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.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
TJMF & CO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

3.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 August 2022
1,909



At 31 July 2023

1,909



Depreciation


At 1 August 2022
97


Charge for the year on owned assets
477



At 31 July 2023

574



Net book value



At 31 July 2023
1,335



At 31 July 2022
1,812


4.


Debtors

2023
2022
£
£


Trade debtors
27,160
18,333

Other debtors
2,099
(1)

29,259
18,332



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
8,955
7,137

8,955
7,137


Page 5

 
TJMF & CO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
7,175
468

Corporation tax
10,552
10,814

Other taxation and social security
3,907
782

Other creditors
13,675
291

Accruals and deferred income
2,000
2,000

37,309
14,355



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



99 (2022 - 99) Ordinary shares of £1.00 each
99
99
1 (2022 - 1) Ordinary A share of £1.00
1
1

100

100


 
Page 6