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REGISTERED NUMBER: 05651954 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Jason Brooks Limited

Jason Brooks Limited (Registered number: 05651954)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jason Brooks Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: J R Brooks





SECRETARY: Miss N Aye





REGISTERED OFFICE: Flat 3
4-5 Palmeira Square
Hove
East Sussex
BN3 2JA





REGISTERED NUMBER: 05651954 (England and Wales)





ACCOUNTANTS: Amherst Accountancy
Room 2
1st Floor
7 Bligh's Walk
Sevenoaks
Kent
TN13 1DB

Jason Brooks Limited (Registered number: 05651954)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,000 12,000
Tangible assets 5 1,997 1,460
Investments 6 13,923 13,923
24,920 27,383

CURRENT ASSETS
Debtors 7 608 1,200
Cash at bank 56,800 37,790
57,408 38,990
CREDITORS
Amounts falling due within one year 8 50,983 24,729
NET CURRENT ASSETS 6,425 14,261
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,345

41,644

CREDITORS
Amounts falling due after more than
one year

9

25,350

33,150
NET ASSETS 5,995 8,494

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 5,895 8,394
SHAREHOLDERS' FUNDS 5,995 8,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Jason Brooks Limited (Registered number: 05651954)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2024 and were signed by:





J R Brooks - Director


Jason Brooks Limited (Registered number: 05651954)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Jason Brooks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill arises from the incorporation of a business in 2006 and is being amortised evenly over its estimated useful life of 20 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Jason Brooks Limited (Registered number: 05651954)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 60,000
AMORTISATION
At 1 January 2023 48,000
Charge for year 3,000
At 31 December 2023 51,000
NET BOOK VALUE
At 31 December 2023 9,000
At 31 December 2022 12,000

Jason Brooks Limited (Registered number: 05651954)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023 8,458 9,813 11,607 29,878
Additions - - 1,901 1,901
At 31 December 2023 8,458 9,813 13,508 31,779
DEPRECIATION
At 1 January 2023 8,458 9,813 10,147 28,418
Charge for year - - 1,364 1,364
At 31 December 2023 8,458 9,813 11,511 29,782
NET BOOK VALUE
At 31 December 2023 - - 1,997 1,997
At 31 December 2022 - - 1,460 1,460

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
31.12.23 31.12.22
£    £   
Artwork 13,923 13,923

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 608 1,200

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 582 53
Taxation and social security 24,401 24,676
Other creditors 26,000 -
50,983 24,729

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 25,350 33,150

Jason Brooks Limited (Registered number: 05651954)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100

11. RESERVES
Retained
earnings
£   

At 1 January 2023 8,394
Profit for the year 72,221
Dividends (74,720 )
At 31 December 2023 5,895