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Jesbrow Limited

Financial Statements for the Year Ended 31 August 2024






Jesbrow Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: A Abraham





SECRETARY: J L Abraham





REGISTERED OFFICE: Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA





REGISTERED NUMBER: 01277848 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Jesbrow Limited


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 Jesbrow Limited for the year ended 31 August 2024 which comprise the Profit & Loss Account, 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 Jesbrow Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jesbrow Limited and state those matters that we have agreed to state to the director of Jesbrow Limited 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 Jesbrow Limited and its director for our work or for this report.

It is your duty to ensure that Jesbrow Limited 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 loss of Jesbrow Limited. You consider that Jesbrow Limited 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 Jesbrow Limited. 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.






BPU Limited
Chartered Accountants


15 October 2024

Jesbrow Limited (Registered number: 01277848)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 209 279
Investments 4 1,000 1,000
Investment property 5 120,000 158,781
121,209 160,060

CURRENT ASSETS
Debtors 6 1,221 1,221
Cash at bank 86,761 102,921
87,982 104,142
CREDITORS
Amounts falling due within one year 7 4,155 3,707
NET CURRENT ASSETS 83,827 100,435
TOTAL ASSETS LESS CURRENT
LIABILITIES

205,036

260,495

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 185,036 240,495
SHAREHOLDERS' FUNDS 205,036 260,495

Jesbrow Limited (Registered number: 01277848)

Balance Sheet - continued
31 August 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2024 and were signed by:





A Abraham - Director


Jesbrow Limited (Registered number: 01277848)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. 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 as modified by the revaluation of certain assets.

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 - 25% reducing balance
Fixtures and fittings - 25% reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Investments
Fixed asset investments are initially recorded at cost and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in the profit and loss account.

Jesbrow Limited (Registered number: 01277848)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

3. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 7,136 8,170 15,306
DEPRECIATION
At 1 September 2023 6,857 8,170 15,027
Charge for year 70 - 70
At 31 August 2024 6,927 8,170 15,097
NET BOOK VALUE
At 31 August 2024 209 - 209
At 31 August 2023 279 - 279

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation.

4. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2024 2023
£    £   
Investment other than loans 1,000 1,000

Jesbrow Limited (Registered number: 01277848)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023 158,781
Revaluations (38,781 )
At 31 August 2024 120,000
NET BOOK VALUE
At 31 August 2024 120,000
At 31 August 2023 158,781

The Investment property has been valued by the director at 31st August 2024 on an open market value basis.

Fair value at 31 August 2024 is represented by:
£   
Valuation in 2024 (38,781 )
Cost 158,781
120,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors & prepayments 1,221 1,221

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Payments on account 500 500
Other creditors & accruals 3,655 3,207
4,155 3,707

Jesbrow Limited (Registered number: 01277848)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


8. ULTIMATE CONTROLLING PARTY

The controlling party is A Abraham Jnr.