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Company No: 14136038 (England and Wales)

JNAW LIMITED

Unaudited Financial Statements
For the financial year ended 31 May 2024
Pages for filing with the registrar

JNAW LIMITED

Unaudited Financial Statements

For the financial year ended 31 May 2024

Contents

JNAW LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 May 2024
JNAW LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 May 2024
Note 31.05.2024 31.05.2023
£ £
Current assets
Debtors 3 86,106 100
Investments 4 50 50
Cash at bank and in hand 5 1,213 0
87,369 150
Creditors: amounts falling due within one year 6 ( 86,424) 0
Net current assets 945 150
Total assets less current liabilities 945 150
Net assets 945 150
Capital and reserves
Called-up share capital 100 100
Profit and loss account 845 50
Total shareholders' funds 945 150

For the financial year ending 31 May 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of JNAW Limited (registered number: 14136038) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

J A Worman
Director

22 March 2025

JNAW LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2024
JNAW LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

JNAW Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

Year ended
31.05.2024
Period from
27.05.2022 to
31.05.2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Debtors

31.05.2024 31.05.2023
£ £
Amounts owed by own subsidiaries 86,106 100

4. Current asset investments

31.05.2024 31.05.2023
£ £
Other investments – at cost less impairment 50 50

5. Cash and cash equivalents

31.05.2024 31.05.2023
£ £
Cash at bank and in hand 1,213 0

6. Creditors: amounts falling due within one year

31.05.2024 31.05.2023
£ £
Amounts owed to directors 86,424 0