Company Registration No. 08796989 (England and Wales)
JD LEARNING LIMITED
Filleted Accounts
for the year ended 30 November 2024
JD LEARNING LIMITED
Filleted Accounts
Contents
JD LEARNING LIMITED
Company Information
for the year ended 30 November 2024
Company Number
08796989 (England and Wales)
Registered Office
67 Groveland Road
Beckenham
Kent
BR3 3PX
England
Accountants
SSJ Accountants Ltd
173A High Street
Beckenham
Kent
BR3 1AH
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JD LEARNING LIMITED for the year ended 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
JD LEARNING LIMITED for the year ended
30 November 2024 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of JD LEARNING LIMITED, as a body, in accordance with the terms of our engagement letter dated 29 November 2013. Our work has been undertaken solely to prepare for your approval the accounts of JD LEARNING LIMITED and state those matters that we have agreed to state to the Board of Directors of JD LEARNING LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JD LEARNING LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JD LEARNING 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 JD LEARNING LIMITED. You consider that JD LEARNING 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 JD LEARNING 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.
SSJ Accountants Ltd
Chartered Accountants
173A High Street
Beckenham
Kent
BR3 1AH
19 December 2024
JD LEARNING LIMITED
Statement of financial position
as at 30 November 2024
Cash at bank and in hand
23,172
25,647
Creditors: amounts falling due within one year
82
7,011
Net current assets
23,254
32,658
Called up share capital
10
10
Profit and loss account
23,755
33,330
Shareholders' funds
23,765
33,340
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 21 December 2024 and were signed on its behalf by
J Deacon
Director
Company Registration No. 08796989
JD LEARNING LIMITED
Notes to the Accounts
for the year ended 30 November 2024
JD LEARNING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08796989. The registered office is 67 Groveland Road, Beckenham, Kent, BR3 3PX, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Method
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Plant & machinery
JD LEARNING LIMITED
Notes to the Accounts
for the year ended 30 November 2024
5
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
(257)
1,297
Loans from directors
175
(8,308)
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).