19 01/03/2023 29/02/2024 2024-02-29 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2023-03-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 4365384 2023-03-01 2024-02-29 4365384 2024-02-29 4365384 2023-02-28 4365384 2022-03-01 2023-02-28 4365384 2023-02-28 4365384 2022-02-28 4365384 core:FurnitureFittingsToolsEquipment 2023-03-01 2024-02-29 4365384 bus:Director1 2023-03-01 2024-02-29 4365384 core:FurnitureFittingsToolsEquipment 2023-02-28 4365384 core:FurnitureFittingsToolsEquipment 2024-02-29 4365384 core:WithinOneYear 2024-02-29 4365384 core:WithinOneYear 2023-02-28 4365384 core:ShareCapital 2024-02-29 4365384 core:ShareCapital 2023-02-28 4365384 core:RetainedEarningsAccumulatedLosses 2024-02-29 4365384 core:RetainedEarningsAccumulatedLosses 2023-02-28 4365384 core:FurnitureFittingsToolsEquipment 2023-02-28 4365384 bus:Director1 2023-02-28 4365384 bus:Director1 2024-02-29 4365384 bus:Director1 2022-02-28 4365384 bus:Director1 2023-02-28 4365384 bus:Director1 2022-03-01 2023-02-28 4365384 bus:SmallEntities 2023-03-01 2024-02-29 4365384 bus:AuditExemptWithAccountantsReport 2023-03-01 2024-02-29 4365384 bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 4365384 bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 4365384 bus:FullAccounts 2023-03-01 2024-02-29
Company registration number: 4365384
JUNIPER RESEARCH LTD
Unaudited filleted financial statements
29 February 2024
JUNIPER RESEARCH LTD
Statement of financial position
29 February 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 78,377 48,182
_______ _______
78,377 48,182
Current assets
Debtors 279,083 305,286
Cash at bank and in hand 171,639 329,533
_______ _______
450,722 634,819
Creditors: amounts falling due
within one year ( 69,564) ( 112,927)
_______ _______
Net current assets 381,158 521,892
_______ _______
Total assets less current liabilities 459,535 570,074
_______ _______
Net assets 459,535 570,074
_______ _______
Capital and reserves
Called up share capital 2 2
Profit and loss account 459,533 570,072
_______ _______
Shareholder funds 459,535 570,074
_______ _______
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 21 August 2024 , and are signed on behalf of the board by:
W A Crabtree
Director
Company registration number: 4365384
JUNIPER RESEARCH LTD
Notes to the financial statements
Year ended 29 February 2024
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 9 Cedarwood, Chineham Park, Basingstoke, Hampshire, RG24 8WD.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 19 (2023: 18 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 March 2023 142,320 142,320
Additions 56,320 56,320
_______ _______
At 29 February 2024 198,640 198,640
_______ _______
Depreciation
At 1 March 2023 94,137 94,137
Charge for the year 26,126 26,126
_______ _______
At 29 February 2024 120,263 120,263
_______ _______
Carrying amount
At 29 February 2024 78,377 78,377
_______ _______
At 28 February 2023 48,183 48,183
_______ _______
6. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
W A Crabtree 1,700 26,186 ( 27,669) 217
_______ _______ _______ _______
2023
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
W A Crabtree 15,601 93,761 ( 107,662) 1,700
_______ _______ _______ _______
7. Controlling party
The company is controlled by its Director, W Crabtree by virtue of his 100% interest in the issued shared capital of the company.