Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-05-01No description of principal activity44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07161563 2023-05-01 2024-04-30 07161563 2022-05-01 2023-04-30 07161563 2024-04-30 07161563 2023-04-30 07161563 c:Director1 2023-05-01 2024-04-30 07161563 d:ComputerEquipment 2024-04-30 07161563 d:ComputerEquipment 2023-04-30 07161563 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07161563 d:CurrentFinancialInstruments 2024-04-30 07161563 d:CurrentFinancialInstruments 2023-04-30 07161563 d:Non-currentFinancialInstruments 2024-04-30 07161563 d:Non-currentFinancialInstruments 2023-04-30 07161563 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 07161563 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 07161563 d:ShareCapital 2024-04-30 07161563 d:ShareCapital 2023-04-30 07161563 d:RetainedEarningsAccumulatedLosses 2024-04-30 07161563 d:RetainedEarningsAccumulatedLosses 2023-04-30 07161563 c:FRS102 2023-05-01 2024-04-30 07161563 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07161563 c:FullAccounts 2023-05-01 2024-04-30 07161563 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 07161563









JSS LAW LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
JSS LAW LIMITED
REGISTERED NUMBER: 07161563

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
691
922

Investments
  
25,050
25,050

  
25,741
25,972

Current assets
  

Debtors
 5 
659,985
702,335

Cash at bank and in hand
  
270,484
270,240

  
930,469
972,575

Creditors: amounts falling due within one year
 6 
(63,430)
(72,508)

Net current assets
  
 
 
867,039
 
 
900,067

Total assets less current liabilities
  
892,780
926,039

  

Net assets
  
892,780
926,039


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
892,680
925,939

  
892,780
926,039


Page 1

 
JSS LAW LIMITED
REGISTERED NUMBER: 07161563
    
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 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: 




J Swerner
Director

Date: 7 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JSS LAW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

JSS Law Limited is a private company limited by share, incorporated in England & Wales (registered number 07161563). The registered office and principal place of business is 314 Regents Park Road, London, N3 2JX.

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

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates  calculated to write off the cost of fixed assets, less their estimated residual value, over their  expected useful lives on the following bases:
Computer equipment - 25% reducing balance

  
2.3

Investments

Investments held as fixed assets are shown at cost less provision for impairment.

 
2.4

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

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.

Page 3

 
JSS LAW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 May 2023
3,106



At 30 April 2024

3,106



Depreciation


At 1 May 2023
2,184


Charge for the year on owned assets
231



At 30 April 2024

2,415



Net book value



At 30 April 2024
691



At 30 April 2023
922

Page 4

 
JSS LAW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors


2024
2023
£
£

Due after more than one year

Other debtors
527,156
520,945

527,156
520,945

Due within one year

Amounts owed by joint ventures and associated undertakings
131,899
181,390

Prepayments and accrued income
930
-

659,985
702,335



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
36,235
35,510

Other creditors
25,195
34,998

Accruals and deferred income
2,000
2,000

63,430
72,508


Page 5

 
JSS LAW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Related party transactions

The entire turnover is the company's share of profit from BSG Solicitors LLP of which the company 
is a member.
Included within other debtors is a balance of £131,899 (2023: £181,389) owed by BSG Solicitors LLP.                
Also included within other debtors is a balance of £481,036 (2023: £471,786) owed by Finepoint Limited, a company in which J Swerner is a director and £46,122 (2023: £49,159) owed by Finepoint Residential Limited, a company in which J Swerner is also a director. Both amounts are due after more than one year.

 
Page 6