Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-292024-06-29falseNo description of principal activity02023-06-300truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07275734 2023-06-30 2024-06-29 07275734 2022-06-30 2023-06-29 07275734 2024-06-29 07275734 2023-06-29 07275734 c:Director1 2023-06-30 2024-06-29 07275734 d:CurrentFinancialInstruments 2024-06-29 07275734 d:CurrentFinancialInstruments 2023-06-29 07275734 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-29 07275734 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-29 07275734 d:ShareCapital 2024-06-29 07275734 d:ShareCapital 2023-06-29 07275734 d:RetainedEarningsAccumulatedLosses 2024-06-29 07275734 d:RetainedEarningsAccumulatedLosses 2023-06-29 07275734 c:OrdinaryShareClass1 2023-06-30 2024-06-29 07275734 c:OrdinaryShareClass1 2024-06-29 07275734 c:OrdinaryShareClass1 2023-06-29 07275734 c:FRS102 2023-06-30 2024-06-29 07275734 c:AuditExempt-NoAccountantsReport 2023-06-30 2024-06-29 07275734 c:FullAccounts 2023-06-30 2024-06-29 07275734 c:PrivateLimitedCompanyLtd 2023-06-30 2024-06-29 07275734 6 2023-06-30 2024-06-29 07275734 e:PoundSterling 2023-06-30 2024-06-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07275734










JON SPROSON LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 JUNE 2024

 
JON SPROSON LIMITED
REGISTERED NUMBER: 07275734

BALANCE SHEET
AS AT 29 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
75
75

  
75
75

  

Creditors: amounts falling due within one year
 5 
(6,738)
(5,844)

Net current liabilities
  
 
 
(6,738)
 
 
(5,844)

Total assets less current liabilities
  
(6,663)
(5,769)

  

Net liabilities
  
(6,663)
(5,769)


Capital and reserves
  

Called up share capital 
 6 
950
950

Profit and loss account
  
(7,613)
(6,719)

  
(6,663)
(5,769)


Page 1

 
JON SPROSON LIMITED
REGISTERED NUMBER: 07275734
    
BALANCE SHEET (CONTINUED)
AS AT 29 JUNE 2024

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 his 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 by: 




Mr J T Sproson
Director

Date: 28 March 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
JON SPROSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024

1.


General information

Jon Sproson Limited, 07275734, is a private limited company limited by shares, incorporated in England and Wales, with its registered office and principal place of business  at Belmont House, Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG 

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 3

 
JON SPROSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 30 June 2023
75



At 29 June 2024
75





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
5,844
5,052

Accruals and deferred income
894
792

6,738
5,844



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



950,000 (2023 - 950,000) Ordinary shares of £0.0010 each
950
950


 
Page 4