Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31No description of principal activitytruetrue2023-09-01false11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06793737 2023-09-01 2024-08-31 06793737 2022-09-01 2023-08-31 06793737 2024-08-31 06793737 2023-08-31 06793737 c:Director1 2023-09-01 2024-08-31 06793737 d:CurrentFinancialInstruments 2024-08-31 06793737 d:CurrentFinancialInstruments 2023-08-31 06793737 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 06793737 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 06793737 d:ShareCapital 2024-08-31 06793737 d:ShareCapital 2023-08-31 06793737 d:RetainedEarningsAccumulatedLosses 2024-08-31 06793737 d:RetainedEarningsAccumulatedLosses 2023-08-31 06793737 c:FRS102 2023-09-01 2024-08-31 06793737 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 06793737 c:FullAccounts 2023-09-01 2024-08-31 06793737 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06793737 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 06793737









J A JORDAN (HOLDINGS) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
J A JORDAN (HOLDINGS) LIMITED
REGISTERED NUMBER: 06793737

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
138,015
139,939

Current assets
  

Debtors: amounts falling due within one year
 5 
3,771,911
3,771,911

Cash at bank and in hand
  
257,365
216,785

  
4,029,276
3,988,696

Creditors: amounts falling due within one year
 6 
(9,149)
(10,395)

Net current assets
  
 
 
4,020,127
 
 
3,978,301

  

Net assets
  
4,158,142
4,118,240


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
4,158,042
4,118,140

  
4,158,142
4,118,240


The director considers 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 director acknowledges her 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 profit and loss account 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 on 15 February 2025.



Dr J A Jordan
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
J A JORDAN (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

J A Jordan (Holdings) Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. The registered office is Leytonstone House, Leytonstone, London, E11 1GA.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

  
2.3

Investments

Investments held as fixed assets are measured at cost less provision for impairment.

  
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

  
2.5

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like other debtors and creditors.

  
2.6

Creditors

Short-term creditors are measured at the transaction price.

Page 2

 
J A JORDAN (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Taxation

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Investments

£



Cost 


At 1 September 2023
139,939


Share of profit/(loss)
(1,924)



At 31 August 2024

138,015






Net book value



At 31 August 2024
138,015



At 31 August 2023
139,939

Page 3

 
J A JORDAN (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Other debtors
3,771,911
3,771,911



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
8,873
10,119

Other creditors
276
276

9,149
10,395



7.


Director's benefits: advances, credits and guarantees

During the year, the following transactions have occurred with the director:

2024
2023
£
£
Balances brought forward

-

6,724
 
Advances and interest

-

-
 
Repayments

-

(6,724)
 

-

-
 

Interest is charged at the H M Revenue & Customs beneficial loan rate applicable on each transaction during the period.  


8.


Related party transactions

At the balance sheet date, the Company owed £276 (2023 - £276) to the Company director. 

 
Page 4