IRIS Accounts Production v24.2.0.383 07932085 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh079320852022-12-31079320852023-12-31079320852023-01-012023-12-31079320852021-12-31079320852022-01-012022-12-31079320852022-12-3107932085ns15:EnglandWales2023-01-012023-12-3107932085ns14:PoundSterling2023-01-012023-12-3107932085ns10:Director12023-01-012023-12-3107932085ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3107932085ns10:SmallEntities2023-01-012023-12-3107932085ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3107932085ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3107932085ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3107932085ns10:FullAccounts2023-01-012023-12-3107932085ns10:OrdinaryShareClass12023-01-012023-12-3107932085ns10:Director22023-01-012023-12-3107932085ns10:Director32023-01-012023-12-3107932085ns10:RegisteredOffice2023-01-012023-12-3107932085ns5:CurrentFinancialInstruments2023-12-3107932085ns5:CurrentFinancialInstruments2022-12-3107932085ns5:ShareCapital2023-12-3107932085ns5:ShareCapital2022-12-3107932085ns5:RetainedEarningsAccumulatedLosses2023-12-3107932085ns5:RetainedEarningsAccumulatedLosses2022-12-3107932085ns5:FurnitureFittings2023-01-012023-12-3107932085ns5:ComputerEquipment2023-01-012023-12-3107932085ns5:FurnitureFittings2022-12-3107932085ns5:ComputerEquipment2022-12-3107932085ns5:FurnitureFittings2023-12-3107932085ns5:ComputerEquipment2023-12-3107932085ns5:FurnitureFittings2022-12-3107932085ns5:ComputerEquipment2022-12-3107932085ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3107932085ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3107932085ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 07932085 (England and Wales)



















JUMA COMMUNICATIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






JUMA COMMUNICATIONS LIMITED (REGISTERED NUMBER: 07932085)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


JUMA COMMUNICATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr R Cheung
Mr R F McLachlan
Mr A R McLachlan





REGISTERED OFFICE: Oak Trees
Park Lane
Rodsley
Ashbourne
DE6 3AJ





REGISTERED NUMBER: 07932085 (England and Wales)





ACCOUNTANTS: Johnson Tidsall Limited
Chartered Accountants
81 Burton Road
Derby
Derbyshire
DE1 1TJ

JUMA COMMUNICATIONS LIMITED (REGISTERED NUMBER: 07932085)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,381 5,463

CURRENT ASSETS
Stocks 63,464 60,337
Debtors 5 308,620 101,523
Cash at bank and in hand 1,605,959 1,255,058
1,978,043 1,416,918
CREDITORS
Amounts falling due within one year 6 517,919 302,002
NET CURRENT ASSETS 1,460,124 1,114,916
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,466,505

1,120,379

PROVISIONS FOR LIABILITIES 1,595 1,366
NET ASSETS 1,464,910 1,119,013

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 1,464,810 1,118,913
SHAREHOLDERS' FUNDS 1,464,910 1,119,013

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 directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:





Mr R F McLachlan - Director


JUMA COMMUNICATIONS LIMITED (REGISTERED NUMBER: 07932085)

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


1. STATUTORY INFORMATION

Juma Communications 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

JUMA COMMUNICATIONS LIMITED (REGISTERED NUMBER: 07932085)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued

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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 6,138 10,794 16,932
Additions 974 3,965 4,939
At 31 December 2023 7,112 14,759 21,871
DEPRECIATION
At 1 January 2023 2,300 9,169 11,469
Charge for year 1,203 2,818 4,021
At 31 December 2023 3,503 11,987 15,490
NET BOOK VALUE
At 31 December 2023 3,609 2,772 6,381
At 31 December 2022 3,838 1,625 5,463

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 287,944 97,349
Other debtors 286 698
Prepayments and accrued income 20,390 3,476
308,620 101,523

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 96,877 73,359
Corporation tax 133,267 23,937
Social security and other taxes 57,049 35,548
VAT 20,358 368
Other creditors 6,023 6,740
Directors' current accounts 202,305 160,010
Accruals and deferred income 2,040 2,040
517,919 302,002

JUMA COMMUNICATIONS LIMITED (REGISTERED NUMBER: 07932085)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

8. RELATED PARTY DISCLOSURES

Included in current liabilities are amounts owed to directors totalling £202,305 (2022:£160,010) on which no interest is being charged.