0 false false false false false false false false false false true false false false false false false No description of principal activity 2023-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 8,000 8,000 xbrli:pure xbrli:shares iso4217:GBP 5184623 2023-07-01 2024-06-30 5184623 2024-06-30 5184623 2023-06-30 5184623 2022-07-01 2023-06-30 5184623 2023-06-30 5184623 2022-06-30 5184623 bus:Director1 2023-07-01 2024-06-30 5184623 bus:Director2 2023-07-01 2024-06-30 5184623 core:NetGoodwill 2024-06-30 5184623 core:WithinOneYear 2024-06-30 5184623 core:WithinOneYear 2023-06-30 5184623 core:ShareCapital 2024-06-30 5184623 core:ShareCapital 2023-06-30 5184623 core:RetainedEarningsAccumulatedLosses 2024-06-30 5184623 core:RetainedEarningsAccumulatedLosses 2023-06-30 5184623 bus:SmallEntities 2023-07-01 2024-06-30 5184623 bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 5184623 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 5184623 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 5184623 bus:FullAccounts 2023-07-01 2024-06-30
COMPANY REGISTRATION NUMBER: 5184623
JD Edwards Publishing & Technical Services Ltd
Filleted Unaudited Financial Statements
30 June 2024
JD Edwards Publishing & Technical Services Ltd
Statement of Financial Position
30 June 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
6
660
1,288
Current assets
Stocks
357
957
Debtors
7
382
274
Cash at bank and in hand
218
---
------
739
1,449
Creditors: amounts falling due within one year
8
112,000
112,891
--------
--------
Net current liabilities
111,261
111,442
--------
--------
Total assets less current liabilities
( 110,601)
( 110,154)
--------
--------
Net liabilities
( 110,601)
( 110,154)
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 110,701)
( 110,254)
--------
--------
Shareholders deficit
( 110,601)
( 110,154)
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 18 March 2025 , and are signed on behalf of the board by:
JD Edwards
B Pugh
Director
Director
Company registration number: 5184623
JD Edwards Publishing & Technical Services Ltd
Notes to the Financial Statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 112-114 High Street, Rickmansworth, Herts, WD3 1AQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Going concern
Whilst the company has significant current liabilities this is largely due to creditors including a significant amount due to the directors as disclosed in Note 10. The company is currently winding down its activities and the directors do not intend to seek repayment of any amounts due to them that would cause the company to have difficulty in settling its other liabilities. As a result the directors consider it appropriate to prepare the accounts on the going concern basis.
(c) Revenue recognition
The turnover shown in the profit and loss account represents amounts receivable for goods supplied and services rendered during the year.
(d) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(e) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
33% straight line
(f) Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
(g) Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The company has no employees with all work undertaken by the directors who are not engaged under service contracts.
5. Intangible assets
Goodwill
£
Cost
At 1 July 2023 and 30 June 2024
8,000
------
Amortisation
At 1 July 2023 and 30 June 2024
8,000
------
Carrying amount
At 30 June 2024
------
At 30 June 2023
------
6. Tangible assets
Equipment
Total
£
£
Cost
At 1 July 2023 and 30 June 2024
6,135
6,135
------
------
Depreciation
At 1 July 2023
4,847
4,847
Charge for the year
628
628
------
------
At 30 June 2024
5,475
5,475
------
------
Carrying amount
At 30 June 2024
660
660
------
------
At 30 June 2023
1,288
1,288
------
------
7. Debtors
2024
2023
£
£
Trade debtors
255
229
Other debtors
127
45
---
---
382
274
---
---
8. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
3,517
3,375
Other creditors
108,483
109,516
--------
--------
112,000
112,891
--------
--------
9. Related party transactions
Other creditors includes an amount of £107,972 (2023: £109,039) due to the directors.