JLE Marketing Ltd 09002360 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is Marketing Digita Accounts Production Advanced 6.30.9574.0 true 09002360 2023-05-01 2024-04-30 09002360 2024-04-30 09002360 bus:OrdinaryShareClass1 2024-04-30 09002360 core:RetainedEarningsAccumulatedLosses 2024-04-30 09002360 core:ShareCapital 2024-04-30 09002360 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-04-30 09002360 core:CurrentFinancialInstruments 2024-04-30 09002360 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 09002360 core:Non-currentFinancialInstruments 2024-04-30 09002360 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 09002360 core:FurnitureFittingsToolsEquipment 2024-04-30 09002360 core:MotorVehicles 2024-04-30 09002360 bus:SmallEntities 2023-05-01 2024-04-30 09002360 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 09002360 bus:FullAccounts 2023-05-01 2024-04-30 09002360 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 09002360 bus:RegisteredOffice 2023-05-01 2024-04-30 09002360 bus:Director1 2023-05-01 2024-04-30 09002360 bus:Director2 2023-05-01 2024-04-30 09002360 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 09002360 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09002360 core:ComputerEquipment 2023-05-01 2024-04-30 09002360 core:FurnitureFittingsToolsEquipment 2023-05-01 2024-04-30 09002360 core:MotorVehicles 2023-05-01 2024-04-30 09002360 core:NetworkAssets 2023-05-01 2024-04-30 09002360 core:PlantMachinery 2023-05-01 2024-04-30 09002360 countries:EnglandWales 2023-05-01 2024-04-30 09002360 2023-04-30 09002360 core:FurnitureFittingsToolsEquipment 2023-04-30 09002360 core:MotorVehicles 2023-04-30 09002360 2022-05-01 2023-04-30 09002360 2023-04-30 09002360 bus:OrdinaryShareClass1 2023-04-30 09002360 core:RetainedEarningsAccumulatedLosses 2023-04-30 09002360 core:ShareCapital 2023-04-30 09002360 core:HirePurchaseContracts core:CurrentFinancialInstruments 2023-04-30 09002360 core:CurrentFinancialInstruments 2023-04-30 09002360 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 09002360 core:Non-currentFinancialInstruments 2023-04-30 09002360 core:Non-currentFinancialInstruments core:AfterOneYear 2023-04-30 09002360 core:FurnitureFittingsToolsEquipment 2023-04-30 09002360 core:MotorVehicles 2023-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09002360

JLE Marketing Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

(filleted for filing purposes)

 

JLE Marketing Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

JLE Marketing Ltd

Company Information

Directors

Mr D Edelman

Mrs J L Edelman

Registered office

Updown End Updown
Betteshanger
Deal
Kent
CT14 0EF

 

JLE Marketing Ltd

(Registration number: 09002360)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

29,827

42,873

Current assets

 

Debtors

5

138,272

108,200

Cash at bank and in hand

 

10,039

11,518

 

148,311

119,718

Creditors: Amounts falling due within one year

6

(138,934)

(133,979)

Net current assets/(liabilities)

 

9,377

(14,261)

Total assets less current liabilities

 

39,204

28,612

Creditors: Amounts falling due after more than one year

6

(39,048)

(27,584)

Net assets

 

156

1,028

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

56

928

Shareholders' funds

 

156

1,028

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 January 2025 and signed on its behalf by:
 

.........................................
Mr D Edelman
Director

.........................................
Mrs J L Edelman
Director

 
     
 

JLE Marketing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Updown End Updown
Betteshanger
Deal
Kent
CT14 0EF
England

These financial statements were authorised for issue by the Board on 31 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

 

JLE Marketing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

50% reducing balance

Plant and machinery

50% reducing balance

IT and software

25% straight line

Computer equipment

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

JLE Marketing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

JLE Marketing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 May 2023

104,943

36,773

141,716

Additions

12,898

-

12,898

At 30 April 2024

117,841

36,773

154,614

Depreciation

At 1 May 2023

66,570

32,273

98,843

Charge for the year

23,694

2,250

25,944

At 30 April 2024

90,264

34,523

124,787

Carrying amount

At 30 April 2024

27,577

2,250

29,827

At 30 April 2023

38,373

4,500

42,873

5

Debtors

Current

2024
£

2023
£

Trade debtors

14,918

3,600

Prepayments

-

289

Other debtors

123,354

104,311

 

138,272

108,200

6

Creditors

Note

2024
£

2023
£

Due within one year

 

Bank loans and overdrafts

8

13,010

20,900

Trade creditors

 

981

5,000

Taxation and social security

 

101

8,794

Other creditors

 

124,842

99,285

 

138,934

133,979

Due after one year

 

Loans and borrowings

8

39,048

27,584

 

JLE Marketing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

7

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

         

8

Loans and borrowings

2024
£

2023
£

Non-current loans and borrowings

Bank borrowings

39,048

27,584

2024
£

2023
£

Current loans and borrowings

Bank borrowings

13,010

10,900

Hire purchase contracts

-

10,000

13,010

20,900