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Registered number: 05944318
JTC Fund Services (UK) Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05944318
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 249,853 158,213
Cash at bank and in hand 198,578 203,448
448,431 361,661
Creditors: Amounts Falling Due Within One Year 5 (32,165 ) (23,646 )
NET CURRENT ASSETS (LIABILITIES) 416,266 338,015
TOTAL ASSETS LESS CURRENT LIABILITIES 416,266 338,015
NET ASSETS 416,266 338,015
CAPITAL AND RESERVES
Called up share capital 6 10,000 10,000
Share premium account 90,000 90,000
Profit and Loss Account 316,266 238,015
SHAREHOLDERS' FUNDS 416,266 338,015
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Howard William John Cameron
Director
22nd April 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
JTC Fund Services (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05944318 . The registered office is The Scalpel, 18th Floor, 52 Lime Street, London, EC3M 7AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 99,641 8,001
99,641 8,001
Due after more than one year
Trade debtors 150,212 150,212
150,212 150,212
249,853 158,213
The loan receivable due from the immediate parent company was unsecured, repayable on demand and interest bearing at a rate 4% (2021: 4%). On 31 December 2022, the directors of the Company agreed to classify the outstanding loan receivable from its parent as non-current and subject to a new loan facilty agreement (effective from 1 January 2023) whereby the remaining loan would be unsecured with a repayment date of 31 December 2032 and interest bearing at a rate of 4%.
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 32,165 23,646
32,165 23,646
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10,000 10,000
7. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
8. Audit Information
The auditors report on the account of JTC Fund Services (UK) Limited for the year ended 31 December 2023 was unqualified
The auditor's report was signed by Hani Salem (Senior Statutory Auditor) for and on behalf of PricewaterCoopers Ci LLP , Statutory Auditor
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