Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false332023-05-01No description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00652530 2023-05-01 2024-04-30 00652530 2022-05-01 2023-04-30 00652530 2024-04-30 00652530 2023-04-30 00652530 c:Director3 2023-05-01 2024-04-30 00652530 d:OfficeEquipment 2023-05-01 2024-04-30 00652530 d:OfficeEquipment 2024-04-30 00652530 d:OfficeEquipment 2023-04-30 00652530 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 00652530 d:FreeholdInvestmentProperty 2024-04-30 00652530 d:FreeholdInvestmentProperty 2023-04-30 00652530 d:CurrentFinancialInstruments 2024-04-30 00652530 d:CurrentFinancialInstruments 2023-04-30 00652530 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 00652530 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 00652530 d:ShareCapital 2024-04-30 00652530 d:ShareCapital 2023-04-30 00652530 d:OtherMiscellaneousReserve 2024-04-30 00652530 d:OtherMiscellaneousReserve 2023-04-30 00652530 d:RetainedEarningsAccumulatedLosses 2024-04-30 00652530 d:RetainedEarningsAccumulatedLosses 2023-04-30 00652530 c:FRS102 2023-05-01 2024-04-30 00652530 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 00652530 c:FullAccounts 2023-05-01 2024-04-30 00652530 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 00652530







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


JACKS HILL CAFE LIMITED






































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JACKS HILL CAFE LIMITED
REGISTERED NUMBER:00652530



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
294

Investment property
 5 
510,248
510,248

  
510,248
510,542

Current assets
  

Bank and cash balances
  
68,645
75,801

  
68,645
75,801

Creditors: amounts falling due within one year
 6 
(14,528)
(12,537)

Net current assets
  
 
 
54,117
 
 
63,264

Total assets less current liabilities
  
564,365
573,806

  

Net assets
  
564,365
573,806


Capital and reserves
  

Called up share capital 
  
5,000
5,000

Other reserves
  
14,535
14,535

Profit and loss account
  
544,830
554,271

  
564,365
573,806


Page 1

 


JACKS HILL CAFE LIMITED
REGISTERED NUMBER:00652530


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider 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 directors acknowledge their 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 C Cockerton
Director

Date: 30 October 2024

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 


JACKS HILL CAFE LIMITED
 


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

1.


General information

Jacks Hill Cafe Limited 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. 
The presentation currency of the financial statements is the Pound 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 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.

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:

 Revenue is recognised in the income statement as rents become due to the company.

 
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 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.

 
2.4

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

 


JACKS HILL CAFE LIMITED
 


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

2.Accounting policies (continued)


2.4
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
-
33%

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.

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 May 2023
962



At 30 April 2024

962



Depreciation


At 1 May 2023
668


Charge for year
294



At 30 April 2024

962



Net book value



At 30 April 2024
-



At 30 April 2023
294

Page 4

 


JACKS HILL CAFE LIMITED
 


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

5.


Investment property


Freehold investment property

£



Valuation


At 1 May 2023
510,248



At 30 April 2024
510,248







6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
2,998
4,035

Other taxation and social security
-
244

Other creditors
10,005
6,733

Accruals and deferred income
1,525
1,525

14,528
12,537



7.


Related party transactions

At the balance sheet date the company owed £3,289 (2023: £2,198) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 5