Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-282024-02-281falseNo description of principal activityfalse2023-03-011truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11846463 2023-03-01 2024-02-28 11846463 2022-03-01 2023-02-28 11846463 2024-02-28 11846463 2023-02-28 11846463 c:Director1 2023-03-01 2024-02-28 11846463 d:ComputerEquipment 2023-03-01 2024-02-28 11846463 d:ComputerEquipment 2024-02-28 11846463 d:ComputerEquipment 2023-02-28 11846463 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 11846463 d:CurrentFinancialInstruments 2024-02-28 11846463 d:CurrentFinancialInstruments 2023-02-28 11846463 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-28 11846463 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11846463 d:ShareCapital 2024-02-28 11846463 d:ShareCapital 2023-02-28 11846463 d:RetainedEarningsAccumulatedLosses 2024-02-28 11846463 d:RetainedEarningsAccumulatedLosses 2023-02-28 11846463 c:FRS102 2023-03-01 2024-02-28 11846463 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 11846463 c:FullAccounts 2023-03-01 2024-02-28 11846463 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 11846463 e:PoundSterling 2023-03-01 2024-02-28 iso4217:GBP xbrli:pure
Company registration number: 11846463







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
28 FEBRUARY 2024


JENLA LTD






































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JENLA LTD
REGISTERED NUMBER:11846463



STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
128

  
-
128

Current assets
  

Debtors: amounts falling due within one year
 5 
10,798
11,363

Cash at bank and in hand
  
1,139
888

  
11,937
12,251

Creditors: amounts falling due within one year
 6 
(11,713)
(12,239)

Net current assets
  
 
 
224
 
 
12

Total assets less current liabilities
  
224
140

  

Net assets
  
224
140


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
223
139

  
224
140


Page 1

 


JENLA LTD
REGISTERED NUMBER:11846463


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 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 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 on 31 October 2024.




J Duong
Director

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

Page 2

 


JENLA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

1.


General information

Jenla Ltd 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 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

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 


JENLA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

2.Accounting policies (continued)

 
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.

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:

Computer equipment
-
25%

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

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

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

Page 4

 


JENLA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 March 2023
509



At 28 February 2024

509



Depreciation


At 1 March 2023
381


Charge for the year on owned assets
128



At 28 February 2024

509



Net book value



At 28 February 2024
-



At 28 February 2023
128


5.


Debtors

2024
2023
£
£


Other debtors
5,686
-

Prepayments and accrued income
4,287
10,538

Tax recoverable
825
825

10,798
11,363



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
10,713
8,799

Other creditors
-
2,440

Accruals and deferred income
1,000
1,000

11,713
12,239


Page 5

 


JENLA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

7.


Related party transactions

At the balance sheet date the director owed £5.686 (2023: £2,440 owed by the company) to the company. This balance can be found within other debtors and no interest is being charged on this balance.  This balance is being repaid post year end.

 
Page 6