Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13901687 2023-04-01 2024-03-31 13901687 2022-02-08 2023-03-31 13901687 2024-03-31 13901687 2023-03-31 13901687 c:Director1 2023-04-01 2024-03-31 13901687 d:ShareCapital 2024-03-31 13901687 d:ShareCapital 2022-02-08 2023-03-31 13901687 d:ShareCapital 2023-03-31 13901687 d:CapitalRedemptionReserve 2024-03-31 13901687 d:CapitalRedemptionReserve 2022-02-08 2023-03-31 13901687 d:CapitalRedemptionReserve 2023-03-31 13901687 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 13901687 d:RetainedEarningsAccumulatedLosses 2024-03-31 13901687 d:RetainedEarningsAccumulatedLosses 2022-02-08 2023-03-31 13901687 d:RetainedEarningsAccumulatedLosses 2023-03-31 13901687 c:OrdinaryShareClass1 2023-04-01 2024-03-31 13901687 c:OrdinaryShareClass1 2024-03-31 13901687 c:OrdinaryShareClass1 2023-03-31 13901687 c:FRS102 2023-04-01 2024-03-31 13901687 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13901687 c:FullAccounts 2023-04-01 2024-03-31 13901687 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13901687 6 2023-04-01 2024-03-31 13901687 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13901687










JACARANDA GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
JACARANDA GROUP LIMITED
REGISTERED NUMBER: 13901687

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,501
1,501

  
1,501
1,501

Current assets
  

Cash at bank and in hand
 5 
20
100

  
20
100

Total assets less current liabilities
  
 
 
1,521
 
 
1,601

  

Net assets
  
1,521
1,601


Capital and reserves
  

Called up share capital 
 6 
1,321
1,321

Capital redemption reserve
  
180
180

Profit and loss account
  
20
100

  
1,521
1,601


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 income and retained earnings 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 by: 


................................................
R C Meager
Director

Date: 26 September 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 1

 
JACARANDA GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


Comprehensive income for the period

Profit for the period
-
-
340,100
340,100
Total comprehensive income for the period
-
-
340,100
340,100


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(340,000)
(340,000)

Purchase of own shares
-
180
-
180

Shares issued during the period
1,501
-
-
1,501

Shares cancelled during the period
(180)
-
-
(180)


Total transactions with owners
1,321
180
(340,000)
(338,499)



At 1 April 2023
1,321
180
100
1,601


Comprehensive income for the period

Profit for the period
-
-
313,920
313,920


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(314,000)
(314,000)


At 31 March 2024
1,321
180
20
1,521


The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
JACARANDA GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

The Company is a private company limited by shares and is registered in England and Wales. The Company's registered number is 13901687. The registered office is 1 Cockerel Rise, Magnetic Park, Desborough, Northamptonshire, NN14 2WE.

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.

  
2.2

Exemption from preparing consolidated financial statements

The Group qualifies as small as set out in section 383 of the Companies Act 2006 and the Group is considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The directors continue to review cash and profit forecasts and are of the view that the company is able to continue as a going concern for a period of at least 12 months from the date of signing the financial statements, on the basis of financing arrangements in place and the ongoing support of the directors and its subsidiary company.
The directors have looked ahead for a period in excess of 12 months from the date of approval of these financial statements in forming their assessment that the company is a going concern.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).

Page 3

 
JACARANDA GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
1,501



At 31 March 2024
1,501





5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
20
100



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,501 (2023 - 1,501) Class A shares of £0.88 each
1,321
1,321



7.


Related party transactions

In accordance with section 1A of FRS 102, transactions between wholly owned group companies have not been disclosed.
Dividends were paid to directors amounting to £314,000 (2023 - £340,000).


8.


Controlling party

The ultimate controlling party is R C Meager by virtue of their majority shareholding.

 
Page 4