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REGISTERED NUMBER: 09259486 (England and Wales)















JEM UK ASSOCIATES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024






JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 3


JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 9,543 6,798
Cash at bank 8,885 10,620
18,428 17,418
CREDITORS
Amounts falling due within one year 5 (11,493 ) (16,666 )
NET CURRENT ASSETS 6,935 752
TOTAL ASSETS LESS CURRENT LIABILITIES 6,935 752

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 6,934 751
SHAREHOLDERS' FUNDS 6,935 752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2025 and were signed by:



Mr R K Jacob - Director


JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

JEM UK Associates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09259486

Registered office: Town Wall House
Balkerne Hill
Colchester
Essex
CO3 3AD

For the purposes of presentation the financial statements are rounded to the nearest Pound Sterling (£).

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Basic financial instruments are recognised at amortised cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by related undertakings 9,536 6,798
Deferred tax asset
Other timing differences 7 -
9,543 6,798

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 1,457 175
Social security and other taxes 1,495 3,657
VAT 7,015 11,546
Other creditors 88 80
Directors' current accounts 78 78
Accruals and deferred income 1,360 1,130
11,493 16,666