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REGISTERED NUMBER: NI034326 (Northern Ireland)














Unaudited Financial Statements

for the Year Ended 31 July 2023

for

JASPER INVESTMENTS LIMITED

JASPER INVESTMENTS LIMITED (REGISTERED NUMBER: NI034326)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JASPER INVESTMENTS LIMITED

Company Information
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: Mr R Larkin
Mr C Larkin





SECRETARY: Mr R Larkin





REGISTERED OFFICE: 4a O'Hagan Street
Newry
Co. Down
BT34 1AP





REGISTERED NUMBER: NI034326 (Northern Ireland)





ACCOUNTANTS: M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH

JASPER INVESTMENTS LIMITED (REGISTERED NUMBER: NI034326)

Balance Sheet
31 JULY 2023

31/7/23 31/7/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 177,996 179,497
Investment property 6 390,000 390,000
567,996 569,497

CURRENT ASSETS
Stocks 136,223 136,223
Debtors 7 259,931 263,264
Cash at bank 100,344 72,167
496,498 471,654
CREDITORS
Amounts falling due within one year 8 14,610 14,432
NET CURRENT ASSETS 481,888 457,222
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,049,884

1,026,719

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 1,049,764 1,026,599
1,049,884 1,026,719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JASPER INVESTMENTS LIMITED (REGISTERED NUMBER: NI034326)

Balance Sheet - continued
31 JULY 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:





Mr R Larkin - Director


JASPER INVESTMENTS LIMITED (REGISTERED NUMBER: NI034326)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2023


1. STATUTORY INFORMATION

Jasper Investments Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

JASPER INVESTMENTS LIMITED (REGISTERED NUMBER: NI034326)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022
and 31 July 2023 2,618
DEPRECIATION
At 1 August 2022
and 31 July 2023 2,618
NET BOOK VALUE
At 31 July 2023 -

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 August 2022
and 31 July 2023 202,831
PROVISIONS
At 1 August 2022 23,334
Provision for year 1,501
At 31 July 2023 24,835
NET BOOK VALUE
At 31 July 2023 177,996
At 31 July 2022 179,497

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 August 2022
and 31 July 2023 390,000
NET BOOK VALUE
At 31 July 2023 390,000
At 31 July 2022 390,000

JASPER INVESTMENTS LIMITED (REGISTERED NUMBER: NI034326)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Trade debtors 236,319 234,352
Other debtors 23,612 28,912
259,931 263,264

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Trade creditors - 2
Taxation and social security 4,940 5,634
Other creditors 9,670 8,796
14,610 14,432