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Registered number: 14063404










J13 HOLDINGS LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
J13 HOLDINGS LIMITED
REGISTERED NUMBER: 14063404

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 December
UNAUDITED 30 April
2023
2023
Note
£
£

Fixed assets
  

Investments
  
75
75

  
75
75

Current assets
  

Debtors: amounts falling due within one year
 6 
1,382,390
142,312

Cash at bank and in hand
  
76
660,646

  
1,382,466
802,958

Creditors: amounts falling due within one year
 7 
(714,654)
(142,387)

Net current assets
  
 
 
667,812
 
 
660,571

Total assets less current liabilities
  
667,887
660,646

  

Net assets
  
667,887
660,646


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
667,787
660,546

  
667,887
660,646


Page 1

 
J13 HOLDINGS LIMITED
REGISTERED NUMBER: 14063404
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2024.




Christopher Mark Jakeways
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
J13 HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

J13 Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 14063404 and registered office address is 68 Macrae Road Eden Office Park, Ham Green, Bristol, England, BS20 0DD. 
These financial statements cover the period from 1 May 2023 to 31 December 2023.
The comparatives cover the period from 22 April 2022 to 30 April 2023.
The presentation currency of the financial statements is the pound sterling (£).
Monetary amounts in these financial statements are rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:


3.


Reporting Period

The company has shortened its accounting period to 31 December 2023 to coincide with the parent company year end. Due to this change in year end, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable. 

 
3.1

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 3

 
J13 HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
3.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
3.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


4.


Employees

The company has no employees. The directors are employed and remunerated through another company. 


5.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
75



At 31 December 2023
75





6.


Debtors

31 December
UNAUDITED 30 April
2023
2023
£
£


Amounts owed by group undertakings
1,372,390
-

Other debtors
10,000
142,312

1,382,390
142,312


Page 4

 
J13 HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

31 December
UNAUDITED 30 April
2023
2023
£
£

Amounts owed to group undertakings
714,579
-

Other creditors
75
142,387

714,654
142,387



8.


Controlling party

The company is under the control of C M Jakeways, by virtue of his shareholding in Jthirteen Limited, the ultimate parent company.


9.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2023 was unqualified.

The audit report was signed on 26 September 2024 by Brian Garland BA ACA (Senior Statutory Auditor) on behalf of MHA.

 
Page 5