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Registered Number: 13373027
England and Wales

 

 

 

JNM PROPERTY CONSULTANTS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 9,422    205,069 
Cash at bank and in hand 227,079   
236,501    205,069 
Creditors: amount falling due within one year (67,463)   (56,200)
Net current assets 169,038    148,869 
 
Total assets less current liabilities 169,038    148,869 
Net assets 169,038    148,869 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 169,037    148,868 
Shareholders' funds 169,038    148,869 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 July 2024 and were signed by:


-------------------------------
J N May
Director
1
General Information
JNM Property Consultants Ltd is a private company, limited by shares, registered in England and Wales, registration number 13373027, registration address Merlin House Brunel Road , Theale, Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
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 subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Advances and Credits



James Norman May
The directors' loan is interest free and repayable on demand.

Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
James Norman May(6,987)(64,333)(71,320)
-6987-643330-71320000
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
James Norman May21,340 52,391 80,718 (6,987)
213405239108071800-6987
4.

Debtors: amounts falling due within one year

.   2023
£
  2022
£
Trade Debtors 198,082 
Amount Owed by Group Undertakings 9,422 
Director's Current Account 6,987 
9,422  205,069 

5.

Creditors: amounts falling due within one year

.   2023
£
  2022
£
Trade Creditors 825 
Corporation Tax 54,841  44,282 
Accrued Expenses 580 
VAT 12,042  11,093 
67,463  56,200 

2