Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30truefalse22023-05-01falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08037974 2023-05-01 2024-04-30 08037974 2024-04-30 08037974 2022-05-01 2023-04-30 08037974 2023-04-30 08037974 c:Director1 2023-05-01 2024-04-30 08037974 c:Director2 2023-05-01 2024-04-30 08037974 c:RegisteredOffice 2023-05-01 2024-04-30 08037974 d:PlantMachinery 2023-05-01 2024-04-30 08037974 d:PlantMachinery 2024-04-30 08037974 d:PlantMachinery 2023-04-30 08037974 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08037974 d:FurnitureFittings 2023-05-01 2024-04-30 08037974 d:FurnitureFittings 2024-04-30 08037974 d:FurnitureFittings 2023-04-30 08037974 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08037974 d:OfficeEquipment 2023-05-01 2024-04-30 08037974 d:OfficeEquipment 2024-04-30 08037974 d:OfficeEquipment 2023-04-30 08037974 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08037974 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08037974 d:CurrentFinancialInstruments 2024-04-30 08037974 d:CurrentFinancialInstruments 2023-04-30 08037974 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08037974 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08037974 d:ShareCapital 2024-04-30 08037974 d:ShareCapital 2023-04-30 08037974 d:RetainedEarningsAccumulatedLosses 2024-04-30 08037974 d:RetainedEarningsAccumulatedLosses 2023-04-30 08037974 c:FRS102 2023-05-01 2024-04-30 08037974 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08037974 c:FullAccounts 2023-05-01 2024-04-30 08037974 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08037974 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 08037974







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


JERAKANO LIMITED






































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JERAKANO LIMITED
 


 
COMPANY INFORMATION


Directors
Mr J W M Creasey 
Mrs J E Creasey 




Registered number
08037974



Registered office
134 Robin Hood Road
Knaphill

Woking

Surrey

GU21 2LS




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


JERAKANO LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


JERAKANO LIMITED
REGISTERED NUMBER:08037974



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
467
653

Current assets
  

Debtors: amounts falling due within one year
 5 
16,275
16,769

Bank and cash balances
  
61,132
27,001

  
77,407
43,770

Creditors: amounts falling due within one year
 6 
(29,612)
(16,522)

Net current assets
  
 
 
47,795
 
 
27,248

Total assets less current liabilities
  
48,262
27,901

  

Net assets
  
48,262
27,901


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
48,062
27,701

  
48,262
27,901


Page 1

 


JERAKANO LIMITED
REGISTERED NUMBER:08037974


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

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 year 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 on 3 October 2024.




................................................
Mr J W M Creasey
Director



The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


JERAKANO LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Jerakano Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office and principal place of business is shown on the company information page. 
The Company's functional and presentational currency is GBP.

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:

  
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


JERAKANO LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Computer equipment
-
33%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

2024
2023
£
£

Wages and salaries
18,212
18,223

Social security costs
51
-

Cost of defined contribution scheme
50,000
-

68,263
18,223


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

Page 4

 


JERAKANO LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
382
534
4,440
5,356



At 30 April 2024

382
534
4,440
5,356



Depreciation


At 1 May 2023
261
279
4,163
4,703


Charge for the year on owned assets
30
64
92
186



At 30 April 2024

291
343
4,255
4,889



Net book value



At 30 April 2024
91
191
185
467



At 30 April 2023
121
255
277
653

Page 5

 


JERAKANO LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
16,769

Prepayments and accrued income
16,275
-

16,275
16,769



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
216
-

Corporation tax
16,712
7,249

Other taxation and social security
7,163
5,786

Accruals and deferred income
3,308
2,685

Other creditors
2,213
802

29,612
16,522



7.


Transactions with directors


Balance brought forward 1 May 2023
Advances
Further loaned
Balance carried forward 30 April 2024
£
£
£
£

Directors loan - due to director
(802)
-
(1,411)
(2,213)
(802)
-
(1,411)
(2,213)

No interest has been applied to the directors balance during the year.  

 
Page 6