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REGISTERED NUMBER: 04470139 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

JEREMY COOMBS LIMITED

JEREMY COOMBS LIMITED (REGISTERED NUMBER: 04470139)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JEREMY COOMBS LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2024







DIRECTORS: Mr Jeremy Ian Coombs
Mrs Angela Nancy Coombs



SECRETARY: Mrs Angela Nancy Coombs



REGISTERED OFFICE: 36a Station Road
New Milton
Hampshire
BH25 6JX



REGISTERED NUMBER: 04470139 (England and Wales)



ACCOUNTANTS: David Shores & Co Ltd
36a Station Road
New Milton
Hampshire
BH25 6JX



BANKERS: HSBC Bank plc
102 High Street
Lymington
Hampshire
SO41 9ZP

JEREMY COOMBS LIMITED (REGISTERED NUMBER: 04470139)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,592 1,874
1,592 1,874

CURRENT ASSETS
Debtors 6 1,410 2,600
Cash at bank 3,111 6,413
4,521 9,013
CREDITORS
Amounts falling due within one year 7 6,668 9,305
NET CURRENT LIABILITIES (2,147 ) (292 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(555

)

1,582

PROVISIONS FOR LIABILITIES 533 356
NET (LIABILITIES)/ASSETS (1,088 ) 1,226

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (1,098 ) 1,216
SHAREHOLDERS' FUNDS (1,088 ) 1,226

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

JEREMY COOMBS LIMITED (REGISTERED NUMBER: 04470139)

BALANCE SHEET - continued
30 June 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2024 and were signed on its behalf by:





Mr Jeremy Ian Coombs - Director


JEREMY COOMBS LIMITED (REGISTERED NUMBER: 04470139)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Jeremy Coombs 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.

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.

These accounts have been prepared on a going-concern basis notwithstanding the deficit of reserves due to the support provided by the directors by way of loans.

Turnover
Turnover represents the total services provided and invoiced during the year, net of value added tax.

Goodwill
Goodwill was purchased in connection with the acquisition of the business in 2002. The total cost of the goodwill was fully written off in earlier years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer & camera equipment - 33% on cost

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities and include trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Financial assets are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


JEREMY COOMBS LIMITED (REGISTERED NUMBER: 04470139)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
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.

Employment benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Provisions
Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 15,000
AMORTISATION
At 1 July 2023
and 30 June 2024 15,000
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

JEREMY COOMBS LIMITED (REGISTERED NUMBER: 04470139)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Fixtures Computer
and & camera
fittings equipment Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 5,647 23,611 29,258
DEPRECIATION
At 1 July 2023 3,773 23,611 27,384
Charge for year 282 - 282
At 30 June 2024 4,055 23,611 27,666
NET BOOK VALUE
At 30 June 2024 1,592 - 1,592
At 30 June 2023 1,874 - 1,874

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 975 2,600
Other debtors 435 -
1,410 2,600

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 199 3,591
Other creditors 6,469 5,714
6,668 9,305

8. RELATED PARTY DISCLOSURES

At the end of the year, the directors are owed £4,699 by the company (2023 - £4,078). There are no formal repayment plans and no interest is charged.

9. ULTIMATE CONTROLLING PARTY

The company is under the control of Mr & Mrs Coombs, who are the sole directors and shareholders.