1 December 2022 false No description of principal activity Taxfiler 2024.5 12306551business:PrivateLimitedCompanyLtd2022-12-012023-11-30 123065512022-11-30 123065512022-12-012023-11-30 12306551business:AuditExemptWithAccountantsReport2022-12-012023-11-30 12306551business:FilletedAccounts2022-12-012023-11-30 123065512023-11-30 12306551business:Director12022-12-012023-11-30 12306551business:RegisteredOffice2022-12-012023-11-30 123065512022-11-30 12306551core:WithinOneYear2023-11-30 12306551core:WithinOneYear2022-11-30 12306551core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 12306551core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 12306551core:PreviouslyStatedAmount2023-11-30 12306551core:PreviouslyStatedAmount2022-11-30 12306551business:SmallEntities2022-12-012023-11-30 12306551countries:EnglandWales2022-12-012023-11-30 12306551core:ComputerEquipment2022-12-012023-11-30 12306551core:ComputerEquipment2022-11-30 12306551core:ComputerEquipment2023-11-30 123065512021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 12306551 (England and Wales)
JSM LOCUM LTD Unaudited accounts for the year ended 30 November 2023
JSM LOCUM LTD Unaudited accounts Contents
Page
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JSM LOCUM LTD Company Information for the year ended 30 November 2023
Director
Jiten Suresh Mistry
Company Number
12306551 (England and Wales)
Registered Office
14 Golden Road Droylsden Manchester Lancashire M43 6SU England
Accountants
Emerald Path Ltd 32 Frances Avenue Gatley Cheadle Cheshire SK8 4BJ
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JSM LOCUM LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,235 
436 
Current assets
Debtors
5,297 
1,769 
Cash at bank and in hand
7,967 
7,717 
13,264 
9,486 
Creditors: amounts falling due within one year
(14,399)
(9,822)
Net current liabilities
(1,135)
(336)
Net assets
100 
100 
Capital and reserves
Called up share capital
100 
100 
Shareholders' funds
100 
100 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2024 and were signed on its behalf by
Jiten Suresh Mistry Director Company Registration No. 12306551
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JSM LOCUM LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
JSM LOCUM LTD is a private company, limited by shares, registered in England and Wales, registration number 12306551. The registered office is 14 Golden Road, Droylsden, Manchester, Lancashire, M43 6SU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Depreciation 20%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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JSM LOCUM LTD Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
898 
Additions
1,199 
At 30 November 2023
2,097 
Depreciation
At 1 December 2022
462 
Charge for the year
400 
At 30 November 2023
862 
Net book value
At 30 November 2023
1,235 
At 30 November 2022
436 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,870 
- 
Deferred tax asset
172 
44 
Accrued income and prepayments
255 
1,725 
5,297 
1,769 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
6,859 
8,769 
Loans from directors
6,495 
8 
Accruals
1,045 
1,045 
14,399 
9,822 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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