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REGISTERED NUMBER: 05712643 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

JARMAN ASSOCIATES LIMITED

JARMAN ASSOCIATES LIMITED (REGISTERED NUMBER: 05712643)

Contents of the Financial Statements
for the year ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JARMAN ASSOCIATES LIMITED

Company Information
for the year ended 30 April 2024







Directors: S J Billington
Mrs S Billington





Registered office: The Barn
Duttons House, Lew Road
Curbridge
Witney
Oxfordshire
OX29 7PD





Registered number: 05712643 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

JARMAN ASSOCIATES LIMITED (REGISTERED NUMBER: 05712643)

Balance Sheet
30 April 2024

30/4/24 30/4/23
Notes £ £ £ £
Fixed assets
Tangible assets 4 81,369 79,572

Current assets
Debtors 5 70,237 50,617
Cash at bank 841 720
71,078 51,337
Creditors
Amounts falling due within one year 6 33,055 45,722
Net current assets 38,023 5,615
Total assets less current liabilities 119,392 85,187

Provisions for liabilities - 877
Net assets 119,392 84,310

Capital and reserves
Called up share capital 101 101
Retained earnings 119,291 84,209
Shareholders' funds 119,392 84,310

JARMAN ASSOCIATES LIMITED (REGISTERED NUMBER: 05712643)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2024 and were signed on its behalf by:





S J Billington - Director


JARMAN ASSOCIATES LIMITED (REGISTERED NUMBER: 05712643)

Notes to the Financial Statements
for the year ended 30 April 2024


1. Statutory information

Jarman Associates 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 financial statements are presented in Sterling, which is the functional currency of the company, rounded to the nearest £1.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The directors have made an assessment of the company's ability to continue as a going concern and have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

JARMAN ASSOCIATES LIMITED (REGISTERED NUMBER: 05712643)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


2. Accounting policies - continued

Revenue recognition
Turnover represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to customers, including expenses and disbursements but excluding value added tax.

3. Employees and directors

The average number of employees during the year was 3 (2023 - 3 ) .

4. Tangible fixed assets
Plant and
machinery
etc
£
Cost
At 1 May 2023 174,915
Additions 29,752
At 30 April 2024 204,667
Depreciation
At 1 May 2023 95,343
Charge for year 27,955
At 30 April 2024 123,298
Net book value
At 30 April 2024 81,369
At 30 April 2023 79,572

5. Debtors: amounts falling due within one year
30/4/24 30/4/23
£ £
Trade debtors 21,355 32,151
Other debtors 48,882 18,466
70,237 50,617

JARMAN ASSOCIATES LIMITED (REGISTERED NUMBER: 05712643)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


6. Creditors: amounts falling due within one year
30/4/24 30/4/23
£ £
Bank loans and overdrafts 8,039 -
Trade creditors 151 126
Taxation and social security 17,128 39,096
Other creditors 7,737 6,500
33,055 45,722

7. Other financial commitments

At 30 April 2024, the company was committed to annual payments under property leases amounting to £36,000 (2023 - £36,000.)

8. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30/4/24 30/4/23
£ £
S J Billington
Balance outstanding at start of year 1,471 5,053
Amounts advanced 60,337 6,783
Amounts repaid (38,055 ) (10,365 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,753 1,471

Mrs S Billington
Balance outstanding at start of year 15,159 20,030
Amounts advanced 23,383 24,659
Amounts repaid (15,250 ) (29,530 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,292 15,159