Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07703824 2023-08-01 2024-07-31 07703824 2022-08-01 2023-07-31 07703824 2024-07-31 07703824 2023-07-31 07703824 c:Director1 2023-08-01 2024-07-31 07703824 c:RegisteredOffice 2023-08-01 2024-07-31 07703824 d:PlantMachinery 2023-08-01 2024-07-31 07703824 d:PlantMachinery 2024-07-31 07703824 d:PlantMachinery 2023-07-31 07703824 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07703824 d:OfficeEquipment 2023-08-01 2024-07-31 07703824 d:OfficeEquipment 2024-07-31 07703824 d:OfficeEquipment 2023-07-31 07703824 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07703824 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07703824 d:ComputerSoftware 2024-07-31 07703824 d:ComputerSoftware 2023-07-31 07703824 d:CurrentFinancialInstruments 2024-07-31 07703824 d:CurrentFinancialInstruments 2023-07-31 07703824 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 07703824 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 07703824 d:ShareCapital 2024-07-31 07703824 d:ShareCapital 2023-07-31 07703824 d:RetainedEarningsAccumulatedLosses 2024-07-31 07703824 d:RetainedEarningsAccumulatedLosses 2023-07-31 07703824 c:FRS102 2023-08-01 2024-07-31 07703824 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 07703824 c:FullAccounts 2023-08-01 2024-07-31 07703824 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 07703824 d:ComputerSoftware d:OwnedIntangibleAssets 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company registration number: 07703824







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024


JANE KERSEL LIMITED






































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JANE KERSEL LIMITED
 


 
COMPANY INFORMATION


Director
J E Kersel 




Registered number
07703824



Registered office
Lynton House
7-12 Tavistock Square

London

WC1H 9LT




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


JANE KERSEL LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7


 


JANE KERSEL LIMITED
REGISTERED NUMBER:07703824



STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
3,548
4,730

Tangible assets
 5 
1,032
1,458

  
4,580
6,188

Current assets
  

Stocks
  
11,025
11,175

Debtors: amounts falling due within one year
 6 
1,501
5,190

Cash at bank and in hand
  
91,529
61,114

  
104,055
77,479

Creditors: amounts falling due within one year
 7 
(67,720)
(59,471)

Net current assets
  
 
 
36,335
 
 
18,008

Total assets less current liabilities
  
40,915
24,196

Provisions for liabilities
  

Deferred tax
  
(870)
(934)

  
 
 
(870)
 
 
(934)

Net assets
  
40,045
23,262

Page 1

 


JANE KERSEL LIMITED
REGISTERED NUMBER:07703824


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

2024
2023
£
£

Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
39,945
23,162

  
40,045
23,262


The director considers 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 director acknowledges her 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: 



J E Kersel
Director

Date: 15 October 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


JANE KERSEL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Jane Kersel Limited is a private Company limited by shares and incorporated in England and Wales. The address   of the registered office is given in the Company information page of these financial statements.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Revenue

Turnover comprises revenue in respect of delivering psychotherapy, yoga classes, wellness retreats, and through the sale of associated products. The revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

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.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 3

 


JANE KERSEL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Reducing Balance
Office equipment
-
33%
Straight Line Basis

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.

  
2.7

Stock

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. 

 
2.8

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the Statement of income and retained earnings in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Statement of financial position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 4

 


JANE KERSEL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2023 -1).


4.


Intangible assets




Website costs

£



Cost


At 1 August 2023
31,162



At 31 July 2024

31,162



Amortisation


At 1 August 2023
26,432


Charge for the year
1,182



At 31 July 2024

27,614



Net book value



At 31 July 2024
3,548



At 31 July 2023
4,730



Page 5

 


JANE KERSEL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 August 2023
4,126
6,964
11,090



At 31 July 2024

4,126
6,964
11,090



Depreciation


At 1 August 2023
2,869
6,763
9,632


Charge for the year
315
111
426



At 31 July 2024

3,184
6,874
10,058



Net book value



At 31 July 2024
942
90
1,032



At 31 July 2023
1,257
201
1,458


6.


Debtors

2024
2023
£
£


Trade debtors
776
900

Prepayments and accrued income
725
616

Tax recoverable
-
3,674

1,501
5,190



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
293

Corporation tax
3,723
-

Other creditors
59,797
49,657

Accruals and deferred income
4,200
9,521

67,720
59,471


Page 6

 


JANE KERSEL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

8.


Directors' advances, credits and guarantees


2024
2023
£
£

Outstanding at the start of the year
(49,028)
(41,839)
Amounts advanced
-
2,223
Amounts repaid
(10,136)
(9,412)
(59,164)
(49,028)

Interest has not been charged by the director on this balance (2023 - £nil).

 
Page 7