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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
Page
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JD LEARNING LIMITED Company Information for the year ended 30 November 2024
Director
J Deacon
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
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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
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JD LEARNING LIMITED Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
511 
682 
Current assets
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 
Net assets
23,765 
33,340 
Capital and reserves
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
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JD LEARNING LIMITED Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
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.
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.
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
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 
£ 
Cost or valuation
At cost 
At 1 December 2023
7,411 
At 30 November 2024
7,411 
Depreciation
At 1 December 2023
6,729 
Charge for the year
171 
At 30 November 2024
6,900 
Net book value
At 30 November 2024
511 
At 30 November 2023
682 
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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)
(82)
(7,011)
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).
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