Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22023-01-01falseNo description of principal activity2 00559694 2023-01-01 2023-12-31 00559694 2022-01-01 2022-12-31 00559694 2023-12-31 00559694 2022-12-31 00559694 c:Director1 2023-01-01 2023-12-31 00559694 c:Director2 2023-01-01 2023-12-31 00559694 c:RegisteredOffice 2023-01-01 2023-12-31 00559694 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 00559694 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 00559694 d:ShareCapital 2023-12-31 00559694 d:ShareCapital 2022-12-31 00559694 d:OtherMiscellaneousReserve 2023-12-31 00559694 d:OtherMiscellaneousReserve 2022-12-31 00559694 d:RetainedEarningsAccumulatedLosses 2023-12-31 00559694 d:RetainedEarningsAccumulatedLosses 2022-12-31 00559694 c:Micro-entities 2023-01-01 2023-12-31 00559694 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 00559694 c:FullAccounts 2023-01-01 2023-12-31 00559694 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 00559694 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 00559694










JOCEL PROPERTIES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
JOCEL PROPERTIES LIMITED
 

COMPANY INFORMATION


DIRECTORS
MRS E WEISS 
MRS L BENJAMIN 




REGISTERED NUMBER
00559694



REGISTERED OFFICE
930 HIGH ROAD
NORTH FINCHLEY

LONDON

N12 9RT




ACCOUNTANTS
BAGINSKY COHEN

930 HIGH ROAD

LONDON

N12 9RT





 
JOCEL PROPERTIES LIMITED
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4


 
JOCEL PROPERTIES LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JOCEL PROPERTIES LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jocel Properties Limited for the year ended 31 December 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Jocel Properties Limited, as a body, in accordance with the terms of our engagement letter dated 11 April 2024Our work has been undertaken solely to prepare for your approval the financial statements of Jocel Properties Limited  and state those matters that we have agreed to state to the Board of directors of Jocel Properties Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jocel Properties Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Jocel Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jocel Properties Limited. You consider that Jocel Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Jocel Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  


BAGINSKY COHEN
930 HIGH ROAD
LONDON
N12 9RT
17 June 2024
Page 1

 
JOCEL PROPERTIES LIMITED
REGISTERED NUMBER: 00559694

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

FIXED ASSETS
  

Tangible assets
  
283,833
264,091

CURRENT ASSETS
  

Debtors
  
63,104
32,064

Cash at bank and in hand
  
347,279
301,288

  
410,383
333,352

Creditors: amounts falling due within one year
  
(224,988)
(204,012)

NET CURRENT ASSETS
  
 
 
185,395
 
 
129,340

TOTAL ASSETS LESS CURRENT LIABILITIES
  
469,228
393,431

  

NET ASSETS
  
469,228
393,431


CAPITAL AND RESERVES
  

Called up share capital 
  
10,000
10,000

Other Reserves
  
4,199
4,199

Profit And Loss Account
  
455,029
379,232

  
469,228
393,431


NOTES


Statutory Information

Jocel Properties Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number:                   00559694
Registered office:                     930 High Road
                                                  London
                                                  N12 9RT


AVERAGE NUMBER OF EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2022 -2).

The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Page 2

 
JOCEL PROPERTIES LIMITED
REGISTERED NUMBER: 00559694

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the 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 on 17 June 2024.



MRS L BENJAMIN
Director

Page 3

 
JOCEL PROPERTIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.ACCOUNTING POLICIES

 
1.1

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 Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
1.2

REVENUE

Turnover comprises revenue recognised by the company in respect of rent receivable during the year.

 
1.3

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.

 
1.4

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
10%

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.

 
1.5

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