Jumping Rivers Ltd 10113980 technical training false 1 May 2023 10113980 2023-05-01 2024-04-30 10113980 2023-04-30 10113980 2024-04-30 10113980 2022-05-01 2023-04-30 10113980 2022-04-30 10113980 2023-04-30 10113980 frs102-bus:FRS102 2023-05-01 2024-04-30 10113980 frs102-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10113980 frs102-bus:FullAccounts 2023-05-01 2024-04-30 10113980 frs102-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 10113980 frs102-core:CurrentFinancialInstruments 2024-04-30 10113980 frs102-core:CurrentFinancialInstruments 2023-04-30 10113980 frs102-core:ShareCapital 2024-04-30 10113980 frs102-core:ShareCapital 2023-04-30 10113980 frs102-core:RetainedEarningsAccumulatedLosses 2024-04-30 10113980 frs102-core:RetainedEarningsAccumulatedLosses 2023-04-30 10113980 frs102-bus:Director1 2023-05-01 2024-04-30 10113980 frs102-core:ComputerEquipment 2023-05-01 2024-04-30 10113980 frs102-core:ComputerEquipment 2023-04-30 10113980 frs102-core:ComputerEquipment 2024-04-30 10113980 frs102-core:ComputerEquipment 2023-04-30 10113980 frs102-core:DeferredTaxation 2024-04-30 10113980 frs102-core:DeferredTaxation 2023-04-30 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares
Registered number
10113980
Jumping Rivers Ltd
Unaudited Accounts
for the year ended
30 April 2024
Jumping Rivers Ltd
Balance Sheet
as at 30 April 2024
Notes
2024
£
2023
£
Fixed assets
Tangible assets 3 20,373 31,068
20,373 31,068
Current assets
Debtors 4 288,968 198,730
Cash at bank and in hand 822,442 834,354
1,111,410 1,033,084
Prepayments and accrued income: 833,554 354,899
Creditors: amounts falling due within one year 5 (550,633) (496,722)
Net current assets / (liabilities) 1,394,331 891,261
Total assets less current liabilities 1,414,704 922,329
Provisions for liabilities 6 (3,871) (5,903)
Accruals and deferred income (1,237,304) (652,571)
Total net assets (liabilities) 173,529 263,855
Capital and reserves
Called up share capital 7 1 1
Profit and loss account 173,528 263,854
Shareholders' funds 173,529 263,855

Jumping Rivers Ltd
Balance Sheet
as at 30 April 2024



These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 April 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Ms E Gillespie

Director


Approved by the board on 9 January 2025

Company Number: 10113980 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

13 Holmside Place
Newcastle Upon Tyne
NE6 5AJ
England

Jumping Rivers Ltd
Notes to the Accounts
for the year ended 30 April 2024

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
Going concern basis
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Computer equipment 25% Straight Line
Deferred taxation
Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of part of the asset to be recovered.
Research and development
Expenditure on research is written off in the year in which it is incurred. Where appropriate, development expenditure is capitalised and amortised over its useful economic life.
Foreign currencies
Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.
Leases and hire purchase contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.
Pensions
The company operates a defined contribution pension scheme, with contributions charged to the profit and loss account for the year in which they are payable to the scheme.
Long term contracts
The amount recoverable on each long term contract is based on stage of completion, by calculating costs incurred to date as a percentage of total costs, less any provision for known or anticipated losses and progress payments received and receivable.

Where the outcome of incomplete contracts can be assessed with reasonable certainty, the attributable profit is recognised in the profit and loss account as an appropriate proportion of the estimated profit for that contract. The amount by which turnover is in excess of progress payments received and receivable is classified as amounts recoverable on contracts and separately disclosed in debtors. In assessing amounts recoverable, the directors provide for the cost of potential claims based on experience.
Government grants
Government grants relating to tangible fixed assets are credited to the profit and loss account over the useful economic lives of the related assets. Grants relating to other expenditure are credit to the profit and loss account in the period the related expenditure is recognised.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.
2. Employees
2024 2023
Average number of employees during the period 27 29

3. Tangible fixed assets
Computer equipment Total
Cost or valuation £ £
At 1 May 2023 70,257 70,257
Additions 4,224 4,224
At 30 April 2024 74,481 74,481
Depreciation
At 1 May 2023 39,189 39,189
Charge for the period 14,919 14,919
At 30 April 2024 54,108 54,108
Net book value
At 30 April 2024 20,373 20,373
At 30 April 2023 31,068 31,068

4. Debtors
2024 2023
£ £
Trade debtors 276,930 190,234
Other debtors 12,038 8,496
288,968 198,730

5. Creditors: amounts falling due within one year
2024 2023
£ £
Bank Loans & Overdrafts 0 29,911
Trade creditors 385,067 280,634
Taxation & social security 155,180 126,761
Other creditors 10,386 59,416
550,633 496,722

6. Provisions
2024 2023
£ £
Deferred tax 3,871 5,903
3,871 5,903

7. Share capital
2024 2023
£ £
Allotted, called up and fully paid:
200 (2023: 200) A Ordinary shares of £0.001 each 0.20 0.20
Allotted, called up and fully paid:
800 (2023: 800) B Non-Voting shares of £0.001 each 0.80 0.80
1 1