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REGISTERED NUMBER: 10161312 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2024

FOR

JURA CONSULTING LIMITED

JURA CONSULTING LIMITED (REGISTERED NUMBER: 10161312)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JURA CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTORS: I Lakin
A C Lakin
F C Lakin





REGISTERED OFFICE: 25 St Thomas Street
Winchester
Hampshire
SO23 9HJ





REGISTERED NUMBER: 10161312 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

JURA CONSULTING LIMITED (REGISTERED NUMBER: 10161312)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,925 13,399
Investments 5 7,416 7,416
19,341 20,815

CURRENT ASSETS
Debtors 6 28,876 106,159
Cash at bank 52,538 3,473
81,414 109,632
CREDITORS
Amounts falling due within one year 7 32,754 43,746
NET CURRENT ASSETS 48,660 65,886
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,001

86,701

CREDITORS
Amounts falling due after more than one
year

8

-

(801

)

PROVISIONS FOR LIABILITIES (1,503 ) (1,310 )
NET ASSETS 66,498 84,590

CAPITAL AND RESERVES
Called up share capital 4 5
Retained earnings 66,494 84,585
SHAREHOLDERS' FUNDS 66,498 84,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 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.

JURA CONSULTING LIMITED (REGISTERED NUMBER: 10161312)

BALANCE SHEET - continued
31ST MAY 2024


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 18th September 2024 and were signed on its behalf by:





I Lakin - Director


JURA CONSULTING LIMITED (REGISTERED NUMBER: 10161312)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024


1. STATUTORY INFORMATION

Jura Consulting 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.

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 etc - 25% on cost

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.

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 4 (2023 - 4 ) .

JURA CONSULTING LIMITED (REGISTERED NUMBER: 10161312)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023 22,913
Additions 749
Disposals (793 )
At 31st May 2024 22,869
DEPRECIATION
At 1st June 2023 9,514
Charge for year 1,888
Eliminated on disposal (458 )
At 31st May 2024 10,944
NET BOOK VALUE
At 31st May 2024 11,925
At 31st May 2023 13,399

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st June 2023
and 31st May 2024 7,416
NET BOOK VALUE
At 31st May 2024 7,416
At 31st May 2023 7,416

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 26,126 25,870
Other debtors 2,750 80,289
28,876 106,159

JURA CONSULTING LIMITED (REGISTERED NUMBER: 10161312)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 801 2,828
Trade creditors 1,272 916
Taxation and social security 26,681 35,547
Other creditors 4,000 4,455
32,754 43,746

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 801

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st May 2024 and 31st May 2023:

2024 2023
£    £   
I Lakin
Balance outstanding at start of year 39,688 -
Amounts advanced 1,345 39,688
Amounts repaid (40,312 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 721 39,688

A C Lakin
Balance outstanding at start of year 39,688 -
Amounts advanced - 39,688
Amounts repaid (39,688 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 39,688