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Company Registration No. 12463303 (England and Wales)
JST Developments Limited Unaudited accounts for the year ended 29 February 2024
JST Developments Limited Unaudited accounts Contents
Page
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JST Developments Limited Company Information for the year ended 29 February 2024
Directors
I Jarratt C Sunderland
Secretary
I Jarratt
Company Number
12463303 (England and Wales)
Registered Office
9 Park Field Markyate St. Albans AL3 8RB United Kingdom
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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JST Developments Limited Accountants' report
Accountants' report to the board of directors of JST Developments Limited on the preparation of the unaudited statutory accounts for the year ended 29 February 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JST Developments Limited for the year ended 29 February 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of JST Developments Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of JST Developments Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JST Developments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JST Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of JST Developments Limited. You consider that JST Developments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of JST Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 10 December 2024
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JST Developments Limited Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
423,201 
423,200 
Debtors
1,729 
8,314 
Cash at bank and in hand
59,183 
56,558 
484,113 
488,072 
Creditors: amounts falling due within one year
(205,053)
(195,741)
Net current assets
279,060 
292,331 
Total assets less current liabilities
279,060 
292,331 
Creditors: amounts falling due after more than one year
(298,955)
(306,390)
Net liabilities
(19,895)
(14,059)
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
(19,898)
(14,062)
Shareholders' funds
(19,895)
(14,059)
For the year ending 29 February 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2024 and were signed on its behalf by
I Jarratt Director Company Registration No. 12463303
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JST Developments Limited Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
JST Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 12463303. The registered office is 9 Park Field, Markyate, St. Albans, AL3 8RB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,729 
8,314 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,056 
18,648 
Trade creditors
28,746 
26,934 
Loans from directors
162,313 
146,549 
Accruals
3,938 
3,610 
205,053 
195,741 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
298,955 
306,390 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3 
3 
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JST Developments Limited Notes to the Accounts for the year ended 29 February 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
I Jarratt
Director Loan Account
(148,030)
(61,112)
(15,000)
(194,142)
C Sunderland
Director Loan Account
1,229 
- 
(15,000)
16,229 
S Tavinor
Director Loan Account
250 
- 
(15,350)
15,600 
(146,551)
(61,112)
(45,350)
(162,313)
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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