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JAMEF LTD

Unaudited Financial Statements

for the Year Ended 30 April 2024






JAMEF LTD (REGISTERED NUMBER: 04717188)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6

Chartered Accountants' Report 7

JAMEF LTD

Company Information
for the Year Ended 30 April 2024







DIRECTOR: J J Brewster



REGISTERED OFFICE: 4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



REGISTERED NUMBER: 04717188 (England and Wales)



ACCOUNTANTS: Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



BANKERS: Barclays Bank plc
Barclays Business Centre
P O Box 1
49 High Street
Skipton
North Yorkshire
BD23 1DH

JAMEF LTD (REGISTERED NUMBER: 04717188)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,167 9,740
9,167 9,740

CURRENT ASSETS
Debtors 6 1,500 -
Cash at bank and in hand 70,638 74,458
72,138 74,458
CREDITORS
Amounts falling due within one year 7 29,818 23,693
NET CURRENT ASSETS 42,320 50,765
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,487

60,505

CREDITORS
Amounts falling due after more than one
year

8

(7,364

)

(13,257

)

PROVISIONS FOR LIABILITIES (997 ) (997 )
NET ASSETS 43,126 46,251

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 42,926 46,051
SHAREHOLDERS' FUNDS 43,126 46,251

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JAMEF LTD (REGISTERED NUMBER: 04717188)

Balance Sheet - continued
30 April 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2024 and were signed by:





J J Brewster - Director


JAMEF LTD (REGISTERED NUMBER: 04717188)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

JAMEF Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

JAMEF LTD (REGISTERED NUMBER: 04717188)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 30,000
AMORTISATION
At 1 May 2023
and 30 April 2024 30,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 8,888 18,369 1,412 28,669
Additions - - 1,332 1,332
At 30 April 2024 8,888 18,369 2,744 30,001
DEPRECIATION
At 1 May 2023 8,288 9,230 1,411 18,929
Charge for year 90 1,371 444 1,905
At 30 April 2024 8,378 10,601 1,855 20,834
NET BOOK VALUE
At 30 April 2024 510 7,768 889 9,167
At 30 April 2023 600 9,139 1 9,740

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Prepayments 1,500 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 5,892 5,892
Tax 8,784 7,891
Social security and other taxes 122 81
Directors' loan accounts 501 6,200
Accrued expenses 14,519 3,629
29,818 23,693

JAMEF LTD (REGISTERED NUMBER: 04717188)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans - 2-5 years 7,364 13,257

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
JAMEF Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JAMEF Ltd for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of JAMEF Ltd in accordance with the terms of our engagement letter dated 31 March 2003. Our work has been undertaken solely to prepare for your approval the financial statements of JAMEF Ltd and state those matters that we have agreed to state to the director of JAMEF Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAMEF Ltd and its director for our work or for this report.

It is your duty to ensure that JAMEF Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JAMEF Ltd. You consider that JAMEF Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JAMEF Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH


7 August 2024