Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falseNo description of principal activityfalse22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09658778 2022-12-01 2023-11-30 09658778 2023-11-30 09658778 2021-12-01 2022-11-30 09658778 2022-11-30 09658778 c:Director1 2022-12-01 2023-11-30 09658778 c:Director2 2022-12-01 2023-11-30 09658778 c:RegisteredOffice 2022-12-01 2023-11-30 09658778 d:OfficeEquipment 2022-12-01 2023-11-30 09658778 d:OfficeEquipment 2023-11-30 09658778 d:OfficeEquipment 2022-11-30 09658778 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 09658778 d:ComputerEquipment 2022-12-01 2023-11-30 09658778 d:ComputerEquipment 2023-11-30 09658778 d:ComputerEquipment 2022-11-30 09658778 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 09658778 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 09658778 d:Goodwill 2023-11-30 09658778 d:Goodwill 2022-11-30 09658778 d:CurrentFinancialInstruments 2023-11-30 09658778 d:CurrentFinancialInstruments 2022-11-30 09658778 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 09658778 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 09658778 d:ShareCapital 2023-11-30 09658778 d:ShareCapital 2022-11-30 09658778 d:RetainedEarningsAccumulatedLosses 2023-11-30 09658778 d:RetainedEarningsAccumulatedLosses 2022-11-30 09658778 c:FRS102 2022-12-01 2023-11-30 09658778 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09658778 c:FullAccounts 2022-12-01 2023-11-30 09658778 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09658778 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Company registration number: 09658778







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2023


JAMIE MCCALMONT BLOODSTOCK LIMITED






































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JAMIE MCCALMONT BLOODSTOCK LIMITED
 


 
COMPANY INFORMATION


Directors
J H McCalmont 
B O McCalmont 




Registered number
09658778



Registered office
Suite A 1st Floor Midas House
62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


JAMIE MCCALMONT BLOODSTOCK LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


JAMIE MCCALMONT BLOODSTOCK LIMITED
REGISTERED NUMBER:09658778



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
7,895
6,685

  
7,895
6,685

Current assets
  

Stocks
  
-
11,629

Debtors: amounts falling due within one year
 6 
1,005,411
881,541

Bank and cash balances
  
720,511
530,906

  
1,725,922
1,424,076

Creditors: amounts falling due within one year
 7 
(183,015)
(141,230)

Net current assets
  
 
 
1,542,907
 
 
1,282,846

Total assets less current liabilities
  
1,550,802
1,289,531

  

Net assets
  
1,550,802
1,289,531


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
1,550,602
1,289,331

  
1,550,802
1,289,531


Page 1

 


JAMIE MCCALMONT BLOODSTOCK LIMITED
REGISTERED NUMBER:09658778


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 by: 




................................................
B O McCalmont
Director
Date: 9 August 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


JAMIE MCCALMONT BLOODSTOCK LIMITED
 


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

1.


General information

Jamie McCalmont Bloodstock Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The company's registered office is shown on the company information page. 

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 following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Revenue

Revenue is recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.4

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Income and Retained Earnings over its useful economic life.

 
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.

Page 3

 


JAMIE MCCALMONT BLOODSTOCK LIMITED
 


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

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%
straight line
Computer equipment
-
20%
straight line

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

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

 
2.7

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 year was 2 (2022 - 2).

Page 4

 


JAMIE MCCALMONT BLOODSTOCK LIMITED
 


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

4.


Intangible assets




Goodwill

£



Cost


At 1 December 2022
223,712



At 30 November 2023

223,712



Amortisation


At 1 December 2022
223,712



At 30 November 2023

223,712



Net book value



At 30 November 2023
-



At 30 November 2022
-



Page 5

 


JAMIE MCCALMONT BLOODSTOCK LIMITED
 


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

5.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
10,292
1,715
12,007


Additions
1,112
2,217
3,329



At 30 November 2023

11,404
3,932
15,336



Depreciation


At 1 December 2022
4,578
744
5,322


Charge for the year on owned assets
1,420
699
2,119



At 30 November 2023

5,998
1,443
7,441



Net book value



At 30 November 2023
5,406
2,489
7,895



At 30 November 2022
5,714
971
6,685

Page 6

 


JAMIE MCCALMONT BLOODSTOCK LIMITED
 


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

6.


Debtors

2023
2022
£
£


Trade debtors
15,765
31,150

Other debtors
549,696
511,991

Prepayments and accrued income
439,950
338,400

1,005,411
881,541



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
493

Corporation tax
135,898
73,500

Other taxation and social security
14,897
-

Other creditors
22,670
26,349

Accruals and deferred income
9,550
40,888

183,015
141,230



8.


Transactions with directors

During the year the following transactions with a director took place:


Brought Forward
Advance/ Credit
Repaid
Carried Forward
£
£
£
£

Director loan
337,142
235,218
(206,196)
366,164
337,142
235,218
(206,196)
366,164

Interest has been applied at a rate of 2.25% per annum.

 
Page 7