Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312023-09-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04744530 2023-09-01 2024-08-31 04744530 2022-07-01 2023-08-31 04744530 2024-08-31 04744530 2023-08-31 04744530 c:Director2 2023-09-01 2024-08-31 04744530 d:PlantMachinery 2023-09-01 2024-08-31 04744530 d:PlantMachinery 2024-08-31 04744530 d:PlantMachinery 2023-08-31 04744530 d:ComputerEquipment 2023-09-01 2024-08-31 04744530 d:ComputerEquipment 2024-08-31 04744530 d:ComputerEquipment 2023-08-31 04744530 d:CurrentFinancialInstruments 2024-08-31 04744530 d:CurrentFinancialInstruments 2023-08-31 04744530 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 04744530 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 04744530 d:ShareCapital 2024-08-31 04744530 d:ShareCapital 2023-08-31 04744530 d:RetainedEarningsAccumulatedLosses 2024-08-31 04744530 d:RetainedEarningsAccumulatedLosses 2023-08-31 04744530 c:FRS102 2023-09-01 2024-08-31 04744530 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04744530 c:FullAccounts 2023-09-01 2024-08-31 04744530 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04744530 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 04744530










JKA DEVELOPMENT CONSULTANTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
JKA DEVELOPMENT CONSULTANTS LIMITED
REGISTERED NUMBER: 04744530

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 5 
7,718
7,525

Cash at bank and in hand
  
20,256
17,585

  
27,974
25,110

Creditors: amounts falling due within one year
 6 
(18,011)
(19,590)

Net current assets
  
 
 
9,963
 
 
5,520

Total assets less current liabilities
  
9,963
5,520

Provisions for liabilities
  

Deferred tax
  
-
(62)

  
 
 
-
 
 
(62)

Net assets
  
9,963
5,458


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
9,962
5,457

  
9,963
5,458


Page 1

 
JKA DEVELOPMENT CONSULTANTS LIMITED
REGISTERED NUMBER: 04744530
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The directors consider 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 directors acknowledge their 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 statement of comprehensive income 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: 




................................................
S E Gerrard
Director

Date: 27 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JKA DEVELOPMENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

JKA Development Consultants Limited is a private company limited by shares, registered in England and Wales. The company's registered office number is 04744530 and its registered office address is 197 Ballards Lane, London, England, N3 1LP.

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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Page 3

 
JKA DEVELOPMENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting 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 reporting 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 reporting date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following bases.

Depreciation is provided on the following basis:

Plant and machinery
-
12.50% on reducing balance
Computer equipment
-
Straight line over 3 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

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

Page 4

 
JKA DEVELOPMENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost


At 1 September 2023
13,612
14,336
27,948


Disposals
(13,612)
(14,336)
(27,948)



At 31 August 2024

-
-
-





At 1 September 2023
13,612
14,336
27,948


Disposals
(13,612)
(14,336)
(27,948)



At 31 August 2024

-
-
-



Net book value



At 31 August 2024
-
-
-



At 31 August 2023
-
-
-

Page 5

 
JKA DEVELOPMENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors


2024
2023
£
£

Other debtors
7,718
7,525



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
72
-

Amounts owed to group undertakings
13,500
13,500

Corporation tax
1,042
1,119

Other taxation and social security
397
2,971

Accruals
3,000
2,000

18,011
19,590



7.


Related party transactions

During the year ended 31 August 2024, the company received net advances from its parent entity, Greyclyde Investments Limited, totalling £nil (2023: £13,500). At the year end, the total owed by the company was £13,500 (2023: £13,500). The loan was interest free and repayable on demand.


8.


Controlling party

The parent and controlling party at the year end was Greyclyde Investments Limited, a company incorporated in England and Wales.

 
Page 6