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Registered Number: 06854970
England and Wales

 

 

 

JEROME CONTRACT SERVICES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Mrs V J Jerome
Mr T N Jerome
Registered Number 06854970
Registered Office 1 Andromeda House
Calleva Park
Aldermaston
Hampshire
RG7 8AP
Accountants Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
1
Report to the directors on the preparation of the unaudited statutory accounts of Jerome Contract Services Ltd for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jerome Contract Services Ltd for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Jerome Contract Services Ltd, as a body, in accordance with the terms of our engagement letter dated 23 January 2025 Our work has been undertaken solely to prepare for your approval the accounts of Jerome Contract Services Ltd and state those matters that we have agreed to state to the Board of Directors of Jerome Contract Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jerome Contract Services Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Jerome Contract Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Jerome Contract Services Ltd. You consider that Jerome Contract Services Ltd 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 Jerome Contract Services Ltd. 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
31 March 2024


Dove Marsh & Jones
Dove Marsh & Jones

1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
23 January 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 33,853    50,355 
33,853    50,355 
Current assets      
Debtors 5 15,564    12,507 
Cash at bank and in hand 13,954    29,077 
29,518    41,584 
Creditors: amount falling due within one year 6 (78,234)   (85,277)
Net current assets (48,716)   (43,693)
 
Total assets less current liabilities (14,863)   6,662 
Provisions for liabilities 7 (6,432)   (11,779)
Net assets (21,295)   (5,117)
 

Capital and reserves
     
Called up share capital 150    150 
Profit and loss account (21,445)   (5,267)
Shareholders' funds (21,295)   (5,117)
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 January 2025 and were signed on its behalf by:


-------------------------------
Mr T N Jerome
Director
3
General Information
Jerome Contract Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 06854970, registration address 1 Andromeda House, Calleva Park, Aldermaston, Hampshire, RG7 8AP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 7).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 28,552    28,552 
Additions  
Disposals  
At 31 March 2024 28,552    28,552 
Amortisation
At 01 April 2023 28,552    28,552 
Charge for year  
On disposals  
At 31 March 2024 28,552    28,552 
Net book values
At 31 March 2024  
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 118,806    19,780    1,451    140,037 
Additions      
Disposals (9,250)       (9,250)
At 31 March 2024 109,556    19,780    1,451    130,787 
Depreciation
At 01 April 2023 75,812    12,419    1,451    89,682 
Charge for year 10,008    2,588      12,596 
On disposals (5,344)       (5,344)
At 31 March 2024 80,476    15,007    1,451    96,934 
Net book values
Closing balance as at 31 March 2024 29,080    4,773      33,853 
Opening balance as at 01 April 2023 42,994    7,361      50,355 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 12,950    12,162 
Prepayments & Accrued Income 358    345 
Other Debtors 2,256   
15,564    12,507 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   209 
Corporation Tax 34    17,538 
PAYE & Social Security 677    450 
Accrued Expenses 2,030    1,980 
Other Creditors 1,260    1,229 
Directors' Current Accounts 71,691    45,203 
VAT 2,542    18,668 
78,234    85,277 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 6,432    11,779 
6,432    11,779 

4