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Registered Number: 12601278
England and Wales

 

 

 

JCS GLOBAL PARTNERS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 814    1,016 
Investments 4 19,574    5,048 
20,388    6,064 
Current assets      
Debtors 15,664    883 
Cash at bank and in hand 184,557    171,355 
200,221    172,238 
Creditors: amount falling due within one year (30,724)   (31,182)
Net current assets 169,497    141,056 
 
Total assets less current liabilities 189,885    147,120 
Net assets 189,885    147,120 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 189,785    147,020 
Shareholders' funds 189,885    147,120 
 


For the year ended 31 March 2024 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 08 August 2024 and were signed by:


-------------------------------
J C Smith
Director
1
General Information
JCS Global Partners Limited is a private company, limited by shares, registered in England and Wales, registration number 12601278, 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 comprises the invoiced value of services supplied by the company, net of Value Added Tax.  Turnover is recognised when the company obtains the right to consideration.
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.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings - 20% Reducing Balance Method
Computer Equipment - 20% Reducing Balance Method
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Investments
Listed investments are disclosed at fair value.  Any surplus or deficit arising on valuation is reported in the profit and loss account.
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 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2023 853    841    1,694 
Additions    
Disposals    
At 31 March 2024 853    841    1,694 
Depreciation
At 01 April 2023 285    393    678 
Charge for year 113    89    202 
On disposals    
At 31 March 2024 398    482    880 
Net book values
Closing balance as at 31 March 2024 455    359    814 
Opening balance as at 01 April 2023 568    448    1,016 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2023 5,048    5,048 
Additions 12,000    12,000 
Transfer to/from tangible fixed assets  
Disposals  
Revaluations 2,526    2,526 
At 31 March 2024 19,574    19,574 

5.

Director’s loan

Director's Advances, Credits And Guarantees

At the balance sheet date , there was a credit balance on the director's loan account of £2,887 (2023: £1,166).

The loan is interest free with no fixed date of repayment.


6.

Debtors: amounts falling due within one year

.   2024
£
  2023
£
Trade Debtors 883 
Prepayments & Accrued Income 15,664 
15,664  883 

7.

Creditors: amounts falling due within one year

.   2024
£
  2023
£
Corporation Tax 14,834  14,336 
PAYE & Social Security 145  152 
Accrued Expenses 1,582  2,437 
Other Creditors 1,162 
Director's Current Account 2,887  1,166 
VAT 10,114  13,091 
30,724  31,182 

2