2023-04-012024-03-312024-03-31false12505046JESTER GAMES STORE LTD2024-11-1947650iso4217:GBPxbrli:pure125050462023-04-01125050462024-03-31125050462023-04-012024-03-31125050462022-04-01125050462023-03-31125050462022-04-012023-03-3112505046bus:SmallEntities2023-04-012024-03-3112505046bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112505046bus:FullAccounts2023-04-012024-03-3112505046bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112505046core:WithinOneYear2024-03-3112505046core:AfterOneYear2024-03-3112505046core:WithinOneYear2023-03-3112505046core:AfterOneYear2023-03-3112505046core:ShareCapital2024-03-3112505046core:SharePremium2024-03-3112505046core:RevaluationReserve2024-03-3112505046core:OtherReservesSubtotal2024-03-3112505046core:RetainedEarningsAccumulatedLosses2024-03-3112505046core:ShareCapital2023-03-3112505046core:SharePremium2023-03-3112505046core:RevaluationReserve2023-03-3112505046core:OtherReservesSubtotal2023-03-3112505046core:RetainedEarningsAccumulatedLosses2023-03-3112505046core:LandBuildings2024-03-3112505046core:PlantMachinery2024-03-3112505046core:Vehicles2024-03-3112505046core:FurnitureFittings2024-03-3112505046core:OfficeEquipment2024-03-3112505046core:NetGoodwill2024-03-3112505046core:IntangibleAssetsOtherThanGoodwill2024-03-3112505046core:ListedExchangeTraded2024-03-3112505046core:UnlistedNon-exchangeTraded2024-03-3112505046core:LandBuildings2023-03-3112505046core:PlantMachinery2023-03-3112505046core:Vehicles2023-03-3112505046core:FurnitureFittings2023-03-3112505046core:OfficeEquipment2023-03-3112505046core:NetGoodwill2023-03-3112505046core:IntangibleAssetsOtherThanGoodwill2023-03-3112505046core:ListedExchangeTraded2023-03-3112505046core:UnlistedNon-exchangeTraded2023-03-3112505046core:LandBuildings2023-04-012024-03-3112505046core:PlantMachinery2023-04-012024-03-3112505046core:Vehicles2023-04-012024-03-3112505046core:FurnitureFittings2023-04-012024-03-3112505046core:OfficeEquipment2023-04-012024-03-3112505046core:NetGoodwill2023-04-012024-03-3112505046core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112505046core:ListedExchangeTraded2023-04-012024-03-3112505046core:UnlistedNon-exchangeTraded2023-04-012024-03-3112505046core:MoreThanFiveYears2023-04-012024-03-3112505046core:Non-currentFinancialInstruments2024-03-3112505046core:Non-currentFinancialInstruments2023-03-3112505046dpl:CostSales2023-04-012024-03-3112505046dpl:DistributionCosts2023-04-012024-03-3112505046core:LandBuildings2023-04-012024-03-3112505046core:PlantMachinery2023-04-012024-03-3112505046core:Vehicles2023-04-012024-03-3112505046core:FurnitureFittings2023-04-012024-03-3112505046core:OfficeEquipment2023-04-012024-03-3112505046dpl:AdministrativeExpenses2023-04-012024-03-3112505046core:NetGoodwill2023-04-012024-03-3112505046core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112505046dpl:GroupUndertakings2023-04-012024-03-3112505046dpl:ParticipatingInterests2023-04-012024-03-3112505046dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112505046core:ListedExchangeTraded2023-04-012024-03-3112505046dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112505046core:UnlistedNon-exchangeTraded2023-04-012024-03-3112505046dpl:CostSales2022-04-012023-03-3112505046dpl:DistributionCosts2022-04-012023-03-3112505046core:LandBuildings2022-04-012023-03-3112505046core:PlantMachinery2022-04-012023-03-3112505046core:Vehicles2022-04-012023-03-3112505046core:FurnitureFittings2022-04-012023-03-3112505046core:OfficeEquipment2022-04-012023-03-3112505046dpl:AdministrativeExpenses2022-04-012023-03-3112505046core:NetGoodwill2022-04-012023-03-3112505046core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112505046dpl:GroupUndertakings2022-04-012023-03-3112505046dpl:ParticipatingInterests2022-04-012023-03-3112505046dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112505046core:ListedExchangeTraded2022-04-012023-03-3112505046dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112505046core:UnlistedNon-exchangeTraded2022-04-012023-03-3112505046core:NetGoodwill2024-03-3112505046core:IntangibleAssetsOtherThanGoodwill2024-03-3112505046core:LandBuildings2024-03-3112505046core:PlantMachinery2024-03-3112505046core:Vehicles2024-03-3112505046core:FurnitureFittings2024-03-3112505046core:OfficeEquipment2024-03-3112505046core:AfterOneYear2024-03-3112505046core:WithinOneYear2024-03-3112505046core:ListedExchangeTraded2024-03-3112505046core:UnlistedNon-exchangeTraded2024-03-3112505046core:ShareCapital2024-03-3112505046core:SharePremium2024-03-3112505046core:RevaluationReserve2024-03-3112505046core:OtherReservesSubtotal2024-03-3112505046core:RetainedEarningsAccumulatedLosses2024-03-3112505046core:NetGoodwill2023-03-3112505046core:IntangibleAssetsOtherThanGoodwill2023-03-3112505046core:LandBuildings2023-03-3112505046core:PlantMachinery2023-03-3112505046core:Vehicles2023-03-3112505046core:FurnitureFittings2023-03-3112505046core:OfficeEquipment2023-03-3112505046core:AfterOneYear2023-03-3112505046core:WithinOneYear2023-03-3112505046core:ListedExc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JESTER GAMES STORE LTD

Registered Number
12505046
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

JESTER GAMES STORE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

James Lester
Ashley Wilde

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

12505046 (England and Wales)
JESTER GAMES STORE LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,660384
8,660384
Current assets
Stocks435,00025,000
Debtors5-8,476
Cash at bank and on hand8538,963
35,08572,439
Creditors amounts falling due within one year6(69,285)(78,233)
Net current assets (liabilities)(34,200)(5,794)
Total assets less current liabilities(25,540)(5,410)
Net assets(25,540)(5,410)
Capital and reserves
Called up share capital2001
Share premium39,900-
Profit and loss account(65,640)(5,411)
Shareholders' funds(25,540)(5,410)
The financial statements were approved and authorised for issue by the Board of Directors on 19 November 2024, and are signed on its behalf by:
Ashley Wilde
Director
Registered Company No. 12505046
JESTER GAMES STORE LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The company meets day to day working capital requirements from director related entities or the director. The director has undertaken an assessment of whether the company was a going concern when the accounts were prepared, considering all available information about the future, covering a period of 12 months from the date of approval of the accounts. Funds to meet the cashflow requirements are in place and the director does not anticipate any material overspend. The director is therefore satisfied that the going concern assumption remains appropriate.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year42
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 23-606606
Additions8,0831,0739,156
At 31 March 248,0831,6799,762
Depreciation and impairment
At 01 April 23-222222
Charge for year505375880
At 31 March 245055971,102
Net book value
At 31 March 247,5781,0828,660
At 31 March 23-384384
4.Stocks
Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises direct materials, and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

2024

2023

££
Raw materials and consumables35,00025,000
Total35,00025,000
5.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income-8,476
Total-8,476
Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables19,981-
Bank borrowings and overdrafts285353
Taxation and social security2,6521,515
Other creditors46,36776,365
Total69,28578,233
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.
7.Creditors: amounts due after one year