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Registered number: 11094226










JAMES COWPER KRESTON CORPORATE FINANCE LIMITED










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024



 
JAMES COWPER KRESTON CORPORATE FINANCE LIMITED
REGISTERED NUMBER: 11094226

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
141,902
240,108

  
141,902
240,108

Creditors: amounts falling due within one year
 5 
(122,445)
(91,920)

Net current assets
  
 
 
19,457
 
 
148,188

Net assets
  
19,457
148,188


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
19,456
148,187

  
19,457
148,188


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 by: 




A R Peal
S R Staunton
Director
Director


Date: 23 September 2024
Date:23 September 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
JAMES COWPER KRESTON CORPORATE FINANCE LIMITED
 

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

1.


General information

James Cowper Kreston Corporate Finance Limited is a private company, limited by share capital and incorporated in England and Wales.
The Company's registered office is 2 Communications Road, Greenham Business Park, Greenham, Newbury, Berkshire, RG19 6AB.
The principal activity of the Company is the provision of corporate finance services. 

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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.

 
2.4

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.

Page 2

 
JAMES COWPER KRESTON CORPORATE FINANCE LIMITED
 

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

2.Accounting policies (continued)

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
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 year was 4 (2023 - 4).


4.


Debtors

2024
2023
£
£

Trade debtors
48,802
24,000

Amounts owed by group undertakings
93,100
216,108

141,902
240,108



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
108,825
83,920

Other taxation and social security
13,620
8,000

122,445
91,920



6.


Related party transactions

At the balance sheet date £93,100 (2023: £216,108) was owed to the company by the majority shareholder. This amount is non interest bearing and repayable on demand.


7.


Controlling party

The parent of both the largest and smallest group in which the company is consolidated is James Cowper LLP. Copies of the consolidated accounts are available from Companies House. The registered office of James Cowper LLP is 2 Communications Road, Greenham Business Park, Greenham, Newbury, Berkshire, RG19 6AB.

Page 3

 
JAMES COWPER KRESTON CORPORATE FINANCE LIMITED
 

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

8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 April 2024 was unqualified.

The audit report was signed on 23 September 2024 by Martin Longmore (FCA) (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.

Page 4