Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312023-06-01truefalse82990 - Other business support service activities not elsewhere classified22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06543185 2023-06-01 2024-05-31 06543185 2022-06-01 2023-05-31 06543185 2024-05-31 06543185 2023-05-31 06543185 2022-06-01 06543185 c:Director1 2023-06-01 2024-05-31 06543185 d:CurrentFinancialInstruments 2024-05-31 06543185 d:CurrentFinancialInstruments 2023-05-31 06543185 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 06543185 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 06543185 d:ShareCapital 2024-05-31 06543185 d:ShareCapital 2023-05-31 06543185 d:RetainedEarningsAccumulatedLosses 2024-05-31 06543185 d:RetainedEarningsAccumulatedLosses 2023-05-31 06543185 d:OtherDeferredTax 2024-05-31 06543185 d:OtherDeferredTax 2023-05-31 06543185 c:OrdinaryShareClass1 2023-06-01 2024-05-31 06543185 c:OrdinaryShareClass1 2024-05-31 06543185 c:OrdinaryShareClass1 2023-05-31 06543185 c:FRS102 2023-06-01 2024-05-31 06543185 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06543185 c:FullAccounts 2023-06-01 2024-05-31 06543185 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06543185 6 2023-06-01 2024-05-31 06543185 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06543185










J C R 2008 LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
J C R 2008 LIMITED
REGISTERED NUMBER: 06543185

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,950,614
1,950,614

  
1,950,614
1,950,614

Current assets
  

Debtors
 5 
162,776
162,776

  
162,776
162,776

Creditors: amounts falling due within one year
 6 
(1,586,477)
(1,583,711)

Net current liabilities
  
 
 
(1,423,701)
 
 
(1,420,935)

Total assets less current liabilities
  
526,913
529,679

Net assets
  
526,913
529,679


Capital and reserves
  

Called up share capital 
 8 
500,000
500,000

Profit and loss account
  
26,913
29,679

  
526,913
529,679


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J E Rose
Director

Date: 20 January 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
J C R 2008 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

J C R 2008 Limited is a private company, limited by share capital and incorporated in England and Wales.
The company's registered office address is The Watch Tower, Roseland Business Park, Long Bennington, Newark, Nottinghamshire, NG23 5FF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

In the absence of other funding, the company is in the short term dependent upon the continued support of the directors and shareholders. The directors and shareholders have agreed to support the company for a period of at least one year from the date of approval of these financial statements. The directors therefore consider it appropriate that the financial statements are prepared on the going concern basis

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 2

 
J C R 2008 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 June 2023
1,950,614



At 31 May 2024
1,950,614

Page 3

 
J C R 2008 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£

Other debtors
50,000
50,000

Called up share capital not paid
100
100

Deferred taxation
112,676
112,676

162,776
162,776



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
1,132,773
1,132,017

Accruals and deferred income
453,704
451,694

1,586,477
1,583,711



7.


Deferred taxation




2024
2023


£

£



At beginning of year
112,676
112,676



At end of year
112,676
112,676

The deferred tax asset is made up as follows:

2024
2023
£
£


Timing differences
112,676
112,676

112,676
112,676


8.


Share capital

2024
2023
£
£
Allotted and called up



500,000 (2023 - 500,000) Ordinary shares of £1 each
500,000
500,000


Page 4

 
J C R 2008 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

9.


Related party transactions

At the year end the company owed its directors £160,617 (2023: £323,873). This amount is interest free and repayable upon demand.
At the year end the company owed £972,155 (2023: £808,144) to Roseland Estates Limited, a subsidiary of the company.


10.


Controlling party

The company is controlled by its directors, by virtue of their majority shareholding.


Page 5