Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3122023-01-01false2truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12942528 2023-01-01 2023-12-31 12942528 2022-01-01 2022-12-31 12942528 2023-12-31 12942528 2022-12-31 12942528 c:Director1 2023-01-01 2023-12-31 12942528 c:Director2 2023-01-01 2023-12-31 12942528 c:RegisteredOffice 2023-01-01 2023-12-31 12942528 d:CurrentFinancialInstruments 2023-12-31 12942528 d:CurrentFinancialInstruments 2022-12-31 12942528 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12942528 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 12942528 d:ShareCapital 2023-12-31 12942528 d:ShareCapital 2022-12-31 12942528 d:SharePremium 2023-01-01 2023-12-31 12942528 d:SharePremium 2023-12-31 12942528 d:SharePremium 2022-12-31 12942528 d:RetainedEarningsAccumulatedLosses 2023-12-31 12942528 d:RetainedEarningsAccumulatedLosses 2022-12-31 12942528 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 12942528 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-12-31 12942528 c:OrdinaryShareClass1 2023-01-01 2023-12-31 12942528 c:OrdinaryShareClass1 2023-12-31 12942528 c:OrdinaryShareClass1 2022-12-31 12942528 c:FRS102 2023-01-01 2023-12-31 12942528 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12942528 c:FullAccounts 2023-01-01 2023-12-31 12942528 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 12942528 6 2023-01-01 2023-12-31 12942528 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12942528









JUBLUEMOON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
JUBLUEMOON LIMITED
 
 
COMPANY INFORMATION


Directors
J A M Mulliez  
L B L E Mulliez 




Registered number
12942528



Registered office
Eighth Floor
6 New Street Square

New Fetter Lane

London

EC4A 3AQ




Accountants
Rawlinson & Hunter LLP
Chartered Accountants

Eighth Floor

6 New Street Square

New Fetter Lane

London

EC4A 3AQ





 
JUBLUEMOON LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
JUBLUEMOON LIMITED
REGISTERED NUMBER: 12942528

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note

Fixed assets
  

Investments
 4 
17,086,152
17,061,104

  
17,086,152
17,061,104

Current assets
  

Debtors: amounts falling due within one year
 5 
957,527
876,866

Cash at bank and in hand
 6 
48,966
32,949

  
1,006,493
909,815

Creditors: amounts falling due within one year
 7 
(5,031,827)
(5,023,011)

Net current liabilities
  
 
 
(4,025,334)
 
 
(4,113,196)

Total assets less current liabilities
  
13,060,818
12,947,908

  

Net assets
  
13,060,818
12,947,908


Capital and reserves
  

Called up share capital 
 9 
1,000,001
1,000,001

Share premium account
 10 
10,962,868
10,962,868

Profit and loss account
 10 
1,097,949
985,039

  
13,060,818
12,947,908


Page 1

 
JUBLUEMOON LIMITED
REGISTERED NUMBER: 12942528
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 profit and loss account 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: 




J A M Mulliez
Director

Date: 8 July 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JUBLUEMOON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Jubluemoon Limited is a private company, limited by shares, incorporated in England and Wales with registration number of 12942528. The registered office address is Eighth Floor, 6 New Street Square, New Fetter Lane, London, United Kingdom, EC4A 3AQ

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

Going concern

The financial statements have been prepared on a going concern basis which assumes the continued financial support of the directors who have provided confirmation of their intentions to provide such financial support as is necessary for the company to continue in operational existence for the foreseeable future.

  
2.3

Revenue

Revenue is comprised of income received from investments, dividends and realised gains and losses arising on the sale of investments. 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. 

 
2.4

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is Euros.

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.

Page 3

 
JUBLUEMOON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Valuation of investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its 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.

Page 4

 
JUBLUEMOON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Unlisted investments




Cost


At 1 January 2023
17,061,104


Additions
25,048



At 31 December 2023
17,086,152




The cost of the unlisted investments as at 31 December 2023 is €17,086,152. Unlisted investments are held at historic cost less impairment. An impairment review is performed annually.


5.


Debtors

2023
2022


Amounts owed by other participating interests
957,527
876,866



6.


Cash and cash equivalents

2023
2022

Cash at bank and in hand
48,966
32,949



7.


Creditors: Amounts falling due within one year

2023
2022

Other creditors
5,031,827
5,023,011


Page 5

 
JUBLUEMOON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

8.


Financial instruments

2023
2022

Financial assets


Financial assets measured at fair value through profit or loss
48,966
32,949




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


9.


Share capital

2023
2022
Allotted, called up and fully paid



1,000,001 (2022 - 1,000,001) Ordinary shares shares of 1 each
1,000,001
1,000,001



10.


Reserves

Share premium account

The share premium account represents the premium arising on the issue of shares net of issue costs

 
Page 6