Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-07-01falseThe principal activity throughout the year was that of consultancy.11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09644541 2023-07-01 2024-04-30 09644541 2022-07-01 2023-06-30 09644541 2024-04-30 09644541 2023-06-30 09644541 c:Director1 2023-07-01 2024-04-30 09644541 d:PlantMachinery 2023-07-01 2024-04-30 09644541 d:PlantMachinery 2024-04-30 09644541 d:PlantMachinery 2023-06-30 09644541 d:CurrentFinancialInstruments 2024-04-30 09644541 d:CurrentFinancialInstruments 2023-06-30 09644541 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09644541 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09644541 d:ShareCapital 2024-04-30 09644541 d:ShareCapital 2023-06-30 09644541 d:RetainedEarningsAccumulatedLosses 2024-04-30 09644541 d:RetainedEarningsAccumulatedLosses 2023-06-30 09644541 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-04-30 09644541 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-06-30 09644541 c:FRS102 2023-07-01 2024-04-30 09644541 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-04-30 09644541 c:FullAccounts 2023-07-01 2024-04-30 09644541 c:PrivateLimitedCompanyLtd 2023-07-01 2024-04-30 09644541 2 2023-07-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 09644541









JEWEL PV CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2024

 
JEWEL PV CONSULTANCY LIMITED
REGISTERED NUMBER: 09644541

BALANCE SHEET
AS AT 30 APRIL 2024

30 April
30 June
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
830

  
-
830

Current assets
  

Debtors: amounts falling due within one year
 5 
462
821

Cash at bank and in hand
 6 
65,189
114,558

  
65,651
115,379

Creditors: amounts falling due within one year
 7 
(65,551)
(50,554)

Net current assets
  
 
 
100
 
 
64,825

Total assets less current liabilities
  
100
65,655

  

Net assets
  
100
65,655


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
-
65,555

  
100
65,655

Page 1

 
JEWEL PV CONSULTANCY LIMITED
REGISTERED NUMBER: 09644541
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with 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 8 August 2024.




................................................
Julie Richardson
Director

The notes on pages 3 to 8 form part of these financial statements.
Page 2

 
JEWEL PV CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

1.


General information

Jewel PV Consultancy Limited is a limited company which was incorporated in England and Wales. The principal activity of the Company throughout the year was that of consultancy.  The Company ceased to trade on 30 April 2024.

2.Accounting policies

 
2.1

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

Page 3

 
JEWEL PV CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

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:

Office equipment
-
20%
reducing balance

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.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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 measured subsequently at amortised cost using the effective interest method.
Page 4

 
JEWEL PV CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.9

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.10

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2023 - 1).

Page 5

 
JEWEL PV CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

4.


Tangible fixed assets







Office equipment

£





At 1 July 2023
3,111


Disposals
(3,111)



At 30 April 2024

-





At 1 July 2023
2,281


Disposals
(2,281)



At 30 April 2024

-



Net book value



At 30 April 2024
-



At 30 June 2023
830

Page 6

 
JEWEL PV CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

5.


Debtors

30 April
30 June
2024
2023
£
£


Other debtors
462
740

Prepayments and accrued income
-
81

462
821



6.


Cash and cash equivalents

30 April
30 June
2024
2023
£
£

Cash at bank and in hand
65,189
114,558

65,189
114,558



7.


Creditors: Amounts falling due within one year

30 April
30 June
2024
2023
£
£

Other creditors
64,381
49,384

Accruals and deferred income
1,170
1,170

65,551
50,554



8.


Financial instruments

30 April
30 June
2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
65,189
114,558




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.

Page 7

 
JEWEL PV CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

9.


Controlling party

The Company is controlled by the director, Julie Richardson, by virtue of her shareholding as described in the director's report.

 
Page 8