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REGISTERED NUMBER: 07445543 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

JOMOND LTD

JOMOND LTD (REGISTERED NUMBER: 07445543)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

JOMOND LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: J E Olcott





REGISTERED OFFICE: 45 Queen Street
Deal
Kent
CT14 6EY





REGISTERED NUMBER: 07445543 (England and Wales)





ACCOUNTANTS: Higson & Co (Deal) Ltd
45 Queen Street
Deal
Kent
CT14 6EY

JOMOND LTD (REGISTERED NUMBER: 07445543)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,020 2,305
Investments 5 367,604 367,604
368,624 369,909

CURRENT ASSETS
Debtors 6 644,637 588,059
Cash at bank 32,679 89,308
677,316 677,367
CREDITORS
Amounts falling due within one year 7 198,551 196,074
NET CURRENT ASSETS 478,765 481,293
TOTAL ASSETS LESS CURRENT
LIABILITIES

847,389

851,202

PROVISIONS FOR LIABILITIES 64,126 64,126
NET ASSETS 783,263 787,076

CAPITAL AND RESERVES
Called up share capital 1,005,500 1,005,500
Fair value reserve 8 273,378 273,378
Retained earnings (495,615 ) (491,802 )
SHAREHOLDERS' FUNDS 783,263 787,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JOMOND LTD (REGISTERED NUMBER: 07445543)

BALANCE SHEET - continued
30 NOVEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2024 and were signed by:





J E Olcott - Director


JOMOND LTD (REGISTERED NUMBER: 07445543)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Jomond 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of services excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern
The financial statements have been prepared on a going concern basis as the Company receives the continued support of the Directors and shareholders via their loans to the Company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

JOMOND LTD (REGISTERED NUMBER: 07445543)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 594 15,412 16,006
DEPRECIATION
At 1 December 2022 594 13,107 13,701
Charge for year - 1,285 1,285
At 30 November 2023 594 14,392 14,986
NET BOOK VALUE
At 30 November 2023 - 1,020 1,020
At 30 November 2022 - 2,305 2,305

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 December 2022
and 30 November 2023 367,604
NET BOOK VALUE
At 30 November 2023 367,604
At 30 November 2022 367,604

Cost or valuation at 30 November 2023 is represented by:

Other
investments
£   
Valuation in 2021 337,504
Cost 30,100
367,604

Fixed asset investments represent:

An investment in Power Transition Ltd, valued at £30,000

An investment in Guard Global Limited, a 100% subsidiary of Jomond Limited, valued at £337,604

JOMOND LTD (REGISTERED NUMBER: 07445543)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 630,313 573,735
Tax 14,324 14,324
644,637 588,059

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 960 960
Social security and other taxes - (2,912 )
Other creditors 24,511 24,511
Credit card 54 -
Directors' current accounts 171,919 172,507
Accrued expenses 1,107 1,008
198,551 196,074

8. RESERVES
Fair
value
reserve
£   
At 1 December 2022
and 30 November 2023 273,378

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
J E Olcott
Balance outstanding at start of year 172,507 197,964
Amounts advanced 1,175 1,382
Amounts repaid (1,773 ) (26,839 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 171,909 172,507

E Rube
Balance outstanding at start of year - 24,511
Amounts repaid - (24,511 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

JOMOND LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
JOMOND LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2023 set out on pages one to eleven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Higson & Co (Deal) Ltd
45 Queen Street
Deal
Kent
CT14 6EY


Date: .............................................