Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-3012022-11-11truetruefalseHolding companyThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14479913 2022-11-10 14479913 2022-11-11 2023-11-30 14479913 2021-11-11 2022-11-10 14479913 2023-11-30 14479913 c:Director1 2022-11-11 2023-11-30 14479913 d:CurrentFinancialInstruments 2023-11-30 14479913 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 14479913 d:ShareCapital 2023-11-30 14479913 d:RetainedEarningsAccumulatedLosses 2023-11-30 14479913 c:FRS102 2022-11-11 2023-11-30 14479913 c:AuditExempt-NoAccountantsReport 2022-11-11 2023-11-30 14479913 c:FullAccounts 2022-11-11 2023-11-30 14479913 c:PrivateLimitedCompanyLtd 2022-11-11 2023-11-30 14479913 6 2022-11-11 2023-11-30 14479913 e:PoundSterling 2022-11-11 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 14479913










JMM INNOVATION HOLDINGS LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2023


 
JMM INNOVATION HOLDINGS LTD
REGISTERED NUMBER: 14479913

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
Note
£

Fixed assets
  

Investments
 4 
100

Current assets
  

Debtors: amounts falling due within one year
 5 
8,900

Cash at bank and in hand
  
20

  
8,920

Creditors: amounts falling due within one year
 6 
(1,900)

Net current assets
  
 
 
7,020

Total assets less current liabilities
  
7,120

  

Net assets
  
7,120


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
7,020

  
7,120


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 his 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 25 July 2024.


J M Medrecki
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
JMM INNOVATION HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.


General information

JMM Innovation Holdings Ltd is a private Company limited by shares, incorporated in England and Wales
(registered number: 14479913). Its registered office is 2 Ashgate Road, Chesterfield, Derbyshire, S40 4AA. The principal activity of the Company throughout the first period was that of a holding Company.
 The Company was incorporated 11th November 2022.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.

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.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities such as bank and cash balances, trade and other accounts receivable
and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans
and other accounts receivable and payable, are initially measured at the transaction price and
subsequently at amortised cost using the effective interest method. Debt instruments that are payable
or receivable within one year, typically trade payables or receivables, are measured, initially and
subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or
received. However, if the arrangements of a short-term instrument constitute a financing
transaction,the financial asset or liability is measured, initially, at the present value of the future cash
flow discounted at a market rate of interest for a similar debt instrument and subsequently at
amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when
there is an enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.

Page 2

 
JMM INNOVATION HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
100



At 30 November 2023
100




Page 3

 
JMM INNOVATION HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

5.


Debtors

2023
£


Amounts owed by group undertakings
8,900

8,900



6.


Creditors: Amounts falling due within one year

2023
£

Other creditors
100

Accruals and deferred income
1,800

1,900


 
Page 4