Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31false2023-02-01No description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11794477 2023-02-01 2024-01-31 11794477 2022-02-01 2023-01-31 11794477 2024-01-31 11794477 2023-01-31 11794477 c:Director1 2023-02-01 2024-01-31 11794477 d:OfficeEquipment 2023-02-01 2024-01-31 11794477 d:OfficeEquipment 2024-01-31 11794477 d:OfficeEquipment 2023-01-31 11794477 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11794477 d:ComputerEquipment 2023-02-01 2024-01-31 11794477 d:ComputerEquipment 2024-01-31 11794477 d:ComputerEquipment 2023-01-31 11794477 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11794477 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11794477 d:CurrentFinancialInstruments 2024-01-31 11794477 d:CurrentFinancialInstruments 2023-01-31 11794477 d:Non-currentFinancialInstruments 2024-01-31 11794477 d:Non-currentFinancialInstruments 2023-01-31 11794477 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11794477 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11794477 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 11794477 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 11794477 d:ShareCapital 2024-01-31 11794477 d:ShareCapital 2023-01-31 11794477 d:RetainedEarningsAccumulatedLosses 2024-01-31 11794477 d:RetainedEarningsAccumulatedLosses 2023-01-31 11794477 c:OrdinaryShareClass1 2023-02-01 2024-01-31 11794477 c:OrdinaryShareClass1 2024-01-31 11794477 c:OrdinaryShareClass1 2023-01-31 11794477 c:FRS102 2023-02-01 2024-01-31 11794477 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11794477 c:FullAccounts 2023-02-01 2024-01-31 11794477 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11794477 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11794477









FJS DEVELOPMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
FJS DEVELOPMENTS LIMITED
REGISTERED NUMBER: 11794477

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,235
4,491

  
4,235
4,491

Current assets
  

Debtors: amounts falling due within one year
 5 
25,303
25,303

Cash at bank and in hand
 6 
31,639
30,005

  
56,942
55,308

Creditors: amounts falling due within one year
 7 
(27,282)
(21,780)

Net current assets
  
 
 
29,660
 
 
33,528

Total assets less current liabilities
  
33,895
38,019

Creditors: amounts falling due after more than one year
 8 
(24,900)
(27,413)

  

Net assets
  
8,995
10,606


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
8,895
10,506

  
8,995
10,606


Page 1

 
FJS DEVELOPMENTS LIMITED
REGISTERED NUMBER: 11794477
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

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 his 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 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: 




G Sulkin
Director

Date: 14 October 2024

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

Page 2

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

FJS Developments Limited is a private company, limited by shares and registered in England and Wales (registered number 11794477). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The functional and presentational currency is pounds sterling.

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

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 reporting date in the countries where the Company operates and generates income.

 
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.

Page 3

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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:

Office equipment
-
25%
Straight line
Computer equipment
-
20%
Straight line

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

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.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

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.

 
2.10

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.

Page 4

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees

2024
2023
£
£

Wages and salaries
5,000
5,000

5,000
5,000


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


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 February 2023
6,928
2,758
9,686


Additions
309
1,797
2,106



At 31 January 2024

7,237
4,555
11,792



Depreciation


At 1 February 2023
3,314
1,882
5,196


Charge for the year on owned assets
1,809
552
2,361



At 31 January 2024

5,123
2,434
7,557



Net book value



At 31 January 2024
2,114
2,121
4,235



At 31 January 2023
3,615
876
4,491

Page 5

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Debtors

2024
2023
£
£


Other debtors
25,303
25,303

25,303
25,303



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
31,639
30,005

31,639
30,005



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
24,433
18,880

Other creditors
349
800

Accruals and deferred income
2,500
2,100

27,282
21,780



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
24,900
27,413

24,900
27,413


Page 6

 
FJS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 7