1 January 2023 false No description of principal activity Taxfiler 2024.5 07881993business:PrivateLimitedCompanyLtd2023-01-012023-12-31 078819932022-12-31 078819932023-01-012023-12-31 07881993business:AuditExemptWithAccountantsReport2023-01-012023-12-31 07881993business:FilletedAccounts2023-01-012023-12-31 078819932023-12-31 07881993business:Director12023-01-012023-12-31 07881993business:Director22023-01-012023-12-31 07881993business:RegisteredOffice2023-01-012023-12-31 078819932022-12-31 07881993core:WithinOneYear2023-12-31 07881993core:WithinOneYear2022-12-31 07881993core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 07881993core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 07881993core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 07881993core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 07881993core:PreviouslyStatedAmount2023-12-31 07881993core:PreviouslyStatedAmount2022-12-31 07881993business:SmallEntities2023-01-012023-12-31 07881993countries:EnglandWales2023-01-012023-12-31 07881993core:PlantMachinery2023-01-012023-12-31 07881993core:FurnitureFittings2023-01-012023-12-31 07881993core:PlantMachinery2022-12-31 07881993core:FurnitureFittings2022-12-31 07881993core:PlantMachinery2023-12-31 07881993core:FurnitureFittings2023-12-31 078819932022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 07881993 (England and Wales)
JAAN LEARNING & DEVELOPMENT LTD Unaudited accounts for the year ended 31 December 2023
JAAN LEARNING & DEVELOPMENT LTD Unaudited accounts Contents
Page
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JAAN LEARNING & DEVELOPMENT LTD Company Information for the year ended 31 December 2023
Directors
Punit Jansari Mita Unalkat
Company Number
07881993 (England and Wales)
Registered Office
99 MILTON KEYNES BUSINESS CENTRE FOXHUNTER DRIVE MILTON KEYNES MK14 6GD
Accountants
Arth Limited 655 Milton Keynes Business Centre Foxhunter Drive Milton Keynes Buckinghamshire MK14 6GD
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JAAN LEARNING & DEVELOPMENT LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,727 
2,673 
Current assets
Inventories
850 
- 
Debtors
13,370 
8,407 
Cash at bank and in hand
4,263 
288 
18,483 
8,695 
Creditors: amounts falling due within one year
(29,294)
(8,035)
Net current (liabilities)/assets
(10,811)
660 
Net (liabilities)/assets
(8,084)
3,333 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(8,184)
3,233 
Shareholders' funds
(8,084)
3,333 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2024 and were signed on its behalf by
Punit Jansari Director Company Registration No. 07881993
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JAAN LEARNING & DEVELOPMENT LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
JAAN LEARNING & DEVELOPMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 07881993. The registered office is 99 MILTON KEYNES BUSINESS CENTRE, FOXHUNTER DRIVE, MILTON KEYNES, MK14 6GD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% & 50% on cost
Fixtures & fittings
50% on cost
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
17,828 
5,335 
23,163 
Additions
348 
1,161 
1,509 
Disposals
(16,631)
(3,076)
(19,707)
At 31 December 2023
1,545 
3,420 
4,965 
Depreciation
At 1 January 2023
16,683 
3,807 
20,490 
Charge for the year
815 
640 
1,455 
On disposals
(16,631)
(3,076)
(19,707)
At 31 December 2023
867 
1,371 
2,238 
Net book value
At 31 December 2023
678 
2,049 
2,727 
At 31 December 2022
1,145 
1,528 
2,673 
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JAAN LEARNING & DEVELOPMENT LTD Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
5,896 
Trade debtors
12,680 
2,511 
Other debtors
690 
- 
13,370 
8,407 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
10,309 
- 
Trade creditors
84 
41,973 
Taxes and social security
3,549 
(508)
Loans from directors
15,352 
(33,430)
29,294 
8,035 
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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