2023-01-012023-12-312023-12-31false06775974LUKE JERRAM LIMITED2024-05-01iso4217:GBPxbrli:pure067759742023-01-01067759742023-12-31067759742023-01-012023-12-31067759742022-01-01067759742022-12-31067759742022-01-012022-12-3106775974bus:SmallEntities2023-01-012023-12-3106775974bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3106775974bus:FullAccounts2023-01-012023-12-3106775974bus:PrivateLimitedCompanyLtd2023-01-012023-12-3106775974core:WithinOneYear2023-12-3106775974core:AfterOneYear2023-12-3106775974core:WithinOneYear2022-12-3106775974core:AfterOneYear2022-12-3106775974core:ShareCapital2023-12-3106775974core:SharePremium2023-12-3106775974core:RevaluationReserve2023-12-3106775974core:OtherReservesSubtotal2023-12-3106775974core:RetainedEarningsAccumulatedLosses2023-12-3106775974core:ShareCapital2022-12-3106775974core:SharePremium2022-12-3106775974core:RevaluationReserve2022-12-3106775974core:OtherReservesSubtotal2022-12-3106775974core:RetainedEarningsAccumulatedLosses2022-12-3106775974core:LandBuildings2023-12-3106775974core:PlantMachinery2023-12-3106775974core:Vehicles2023-12-3106775974core:FurnitureFittings2023-12-3106775974core:OfficeEquipment2023-12-3106775974core:NetGoodwill2023-12-3106775974core:IntangibleAssetsOtherThanGoodwill2023-12-3106775974core:ListedExchangeTraded2023-12-3106775974core:UnlistedNon-exchangeTraded2023-12-3106775974core:LandBuildings2022-12-3106775974core:PlantMachinery2022-12-3106775974core:Vehicles2022-12-3106775974core:FurnitureFittings2022-12-3106775974core:OfficeEquipment2022-12-3106775974core:NetGoodwill2022-12-3106775974core:IntangibleAssetsOtherThanGoodwill2022-12-3106775974core:ListedExchangeTraded2022-12-3106775974core:UnlistedNon-exchangeTraded2022-12-3106775974core:LandBuildings2023-01-012023-12-3106775974core:PlantMachinery2023-01-012023-12-3106775974core:Vehicles2023-01-012023-12-3106775974core:FurnitureFittings2023-01-012023-12-3106775974core:OfficeEquipment2023-01-012023-12-3106775974core:NetGoodwill2023-01-012023-12-3106775974core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3106775974core:ListedExchangeTraded2023-01-012023-12-3106775974core:UnlistedNon-exchangeTraded2023-01-012023-12-3106775974core:MoreThanFiveYears2023-01-012023-12-3106775974core:Non-currentFinancialInstruments2023-12-3106775974core:Non-currentFinancialInstruments2022-12-3106775974dpl:CostSales2023-01-012023-12-3106775974dpl:DistributionCosts2023-01-012023-12-3106775974core:LandBuildings2023-01-012023-12-3106775974core:PlantMachinery2023-01-012023-12-3106775974core:Vehicles2023-01-012023-12-3106775974core:FurnitureFittings2023-01-012023-12-3106775974core:OfficeEquipment2023-01-012023-12-3106775974dpl:AdministrativeExpenses2023-01-012023-12-3106775974core:NetGoodwill2023-01-012023-12-3106775974core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3106775974dpl:GroupUndertakings2023-01-012023-12-3106775974dpl:ParticipatingInterests2023-01-012023-12-3106775974dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3106775974core:ListedExchangeTraded2023-01-012023-12-3106775974dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3106775974core:UnlistedNon-exchangeTraded2023-01-012023-12-3106775974dpl:CostSales2022-01-012022-12-3106775974dpl:DistributionCosts2022-01-012022-12-3106775974core:LandBuildings2022-01-012022-12-3106775974core:PlantMachinery2022-01-012022-12-3106775974core:Vehicles2022-01-012022-12-3106775974core:FurnitureFittings2022-01-012022-12-3106775974core:OfficeEquipment2022-01-012022-12-3106775974dpl:AdministrativeExpenses2022-01-012022-12-3106775974core:NetGoodwill2022-01-012022-12-3106775974core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3106775974dpl:GroupUndertakings2022-01-012022-12-3106775974dpl:ParticipatingInterests2022-01-012022-12-3106775974dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3106775974core:ListedExchangeTraded2022-01-012022-12-3106775974dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3106775974core:UnlistedNon-exchangeTraded2022-01-012022-12-3106775974core:NetGoodwill2023-12-3106775974core:IntangibleAssetsOtherThanGoodwill2023-12-3106775974core:LandBuildings2023-12-3106775974core:PlantMachinery2023-12-3106775974core:Vehicles2023-12-3106775974core:FurnitureFittings2023-12-3106775974core:OfficeEquipment2023-12-3106775974core:AfterOneYear2023-12-3106775974core:WithinOneYear2023-12-3106775974core:ListedExchangeTraded2023-12-3106775974core:UnlistedNon-exchangeTraded2023-12-3106775974core:ShareCapital2023-12-3106775974core:SharePremium2023-12-3106775974core:RevaluationReserve2023-12-3106775974core:OtherReservesSubtotal2023-12-3106775974core:RetainedEarningsAccumulatedLosses2023-12-3106775974core:NetGoodwill2022-12-3106775974core:IntangibleAssetsOtherThanGoodwill2022-12-3106775974core:LandBuildings2022-12-3106775974core:PlantMachinery2022-12-3106775974core:Vehicles2022-12-3106775974core:FurnitureFittings2022-12-3106775974core:OfficeEquipment2022-12-3106775974core:AfterOneYear2022-12-3106775974core:WithinOneYear2022-12-3106775974core:ListedExchangeTraded2022-12-3106775974core:UnlistedNon-exchangeTraded2022-12-3106775974core:ShareCapital2022-12-3106775974core:SharePremium2022-12-3106775974core:RevaluationReserve2022-12-3106775974core:OtherReservesSubtotal2022-12-3106775974core:RetainedEarningsAccumulatedLosses2022-12-3106775974core:NetGoodwill2022-01-0106775974core:IntangibleAssetsOtherThanGoodwill2022-01-0106775974core:LandBuildings2022-01-0106775974core:PlantMachinery2022-01-0106775974core:Vehicles2022-01-0106775974core:FurnitureFittings2022-01-0106775974core:OfficeEquipment2022-01-0106775974core:AfterOneYear2022-01-0106775974core:WithinOneYear2022-01-0106775974core:ListedExchangeTraded2022-01-0106775974core:UnlistedNon-exchangeTraded2022-01-0106775974core:ShareCapital2022-01-0106775974core:SharePremium2022-01-0106775974core:RevaluationReserve2022-01-0106775974core:OtherReservesSubtotal2022-01-0106775974core:RetainedEarningsAccumulatedLosses2022-01-0106775974core:AfterOneYear2023-01-012023-12-3106775974core:WithinOneYear2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106775974core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3106775974core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3106775974core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3106775974core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3106775974core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3106775974core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3106775974core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3106775974core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3106775974core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3106775974core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3106775974core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3106775974core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3106775974core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3106775974core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3106775974core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3106775974core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3106775974core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3106775974core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3106775974bus:Director12023-01-012023-12-31

LUKE JERRAM LIMITED

Registered Number
06775974
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

LUKE JERRAM LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

JERRAM, Luke

Registered Address

26 Berkeley Square
Bristol
BS8 1HP

Registered Number

06775974 (England and Wales)
LUKE JERRAM LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3769,913767,211
769,913767,211
Current assets
Debtors79,28471,305
Cash at bank and on hand1,965,2571,710,372
2,044,5411,781,677
Creditors amounts falling due within one year4(335,512)(363,586)
Net current assets (liabilities)1,709,0291,418,091
Total assets less current liabilities2,478,9422,185,302
Net assets2,478,9422,185,302
Capital and reserves
Called up share capital104104
Profit and loss account2,478,8382,185,198
Shareholders' funds2,478,9422,185,302
The financial statements were approved and authorised for issue by the Director on 1 May 2024, and are signed on its behalf by:
JERRAM, Luke
Director
Registered Company No. 06775974
LUKE JERRAM LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-999
Plant and machinery25-
2.Average number of employees

20232022
Average number of employees during the year44
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 January 23765,95711,916777,873
Additions-5,0645,064
Disposals-(3,806)(3,806)
At 31 December 23765,95713,174779,131
Depreciation and impairment
At 01 January 232,1028,56010,662
Charge for year7271,6352,362
On disposals-(3,806)(3,806)
At 31 December 232,8296,3899,218
Net book value
At 31 December 23763,1286,785769,913
At 31 December 22763,8553,356767,211
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,42811,517
Taxation and social security169,219153,412
Other creditors548265
Accrued liabilities and deferred income164,317198,392
Total335,512363,586