2023-04-012024-03-312024-03-31false13692653JNS (LLANDAFF) 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JNS (LLANDAFF) LIMITED

Registered Number
13692653
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

JNS (LLANDAFF) LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

J Davidson

Registered Address

101 New Cavendish Street
First Floor South
London
W1W 6XH

Registered Number

13692653 (England and Wales)
JNS (LLANDAFF) LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3400,000380,959
400,000380,959
Current assets
Debtors41,1001,050
Cash at bank and on hand10,47315,494
11,57316,544
Creditors amounts falling due within one year5(180,652)(153,893)
Net current assets (liabilities)(169,079)(137,349)
Total assets less current liabilities230,921243,610
Creditors amounts falling due after one year6(285,000)(303,000)
Provisions for liabilities7(3,793)-
Net assets(57,872)(59,390)
Capital and reserves
Called up share capital11
Other reserves(11,378)-
Profit and loss account(46,495)(59,391)
Shareholders' funds(57,872)(59,390)
The financial statements were approved and authorised for issue by the Director on 19 March 2025, and are signed on its behalf by:
J Davidson
Director
Registered Company No. 13692653
JNS (LLANDAFF) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net deficit position the director has confirmed that the company will continue to be supported by the Holding Company for at least a period of 12 months and therefore considers it appropriate to prepare the financial statements on a going concern basis.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investment property
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are measured initially at cost, including transaction costs. Subsequent to initial recognition, investment properties are measured at fair value. All of the Company's property interests held under operating leases to earn rentals or for capital appreciation purposes are accounted for as investment properties and are measured using the fair value model. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Investment property

£
Fair value at 01 April 23380,959
Additions3,870
Fair value adjustments15,171
At 31 March 24400,000
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings49-
Other debtors1,0511,050
Total1,1001,050
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties167,050141,407
Other creditors9,5039,503
Accrued liabilities and deferred income4,0992,983
Total180,652153,893
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts285,000303,000
Total285,000303,000
This loan is secured by way of a fixed and floating charge which covers the property purchased in the period.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,793-
Total3,793-
8.Related party transactions
Included within creditors falling due within 1 year is an amount of £167,050 owed to related parties.