Caseware UK (AP4) 2024.0.164 2024.0.164 2023-06-302023-06-302022-07-011falseconsultancy services.1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12022567 2022-07-01 2023-06-30 12022567 2021-07-01 2022-06-30 12022567 2023-06-30 12022567 2022-06-30 12022567 c:Director1 2022-07-01 2023-06-30 12022567 d:FurnitureFittings 2022-07-01 2023-06-30 12022567 d:FurnitureFittings 2023-06-30 12022567 d:FurnitureFittings 2022-06-30 12022567 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12022567 d:OfficeEquipment 2022-07-01 2023-06-30 12022567 d:OfficeEquipment 2023-06-30 12022567 d:OfficeEquipment 2022-06-30 12022567 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12022567 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12022567 d:CurrentFinancialInstruments 2023-06-30 12022567 d:CurrentFinancialInstruments 2022-06-30 12022567 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12022567 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 12022567 d:ShareCapital 2023-06-30 12022567 d:ShareCapital 2022-06-30 12022567 d:RetainedEarningsAccumulatedLosses 2023-06-30 12022567 d:RetainedEarningsAccumulatedLosses 2022-06-30 12022567 c:OrdinaryShareClass1 2022-07-01 2023-06-30 12022567 c:OrdinaryShareClass1 2023-06-30 12022567 c:OrdinaryShareClass2 2022-07-01 2023-06-30 12022567 c:OrdinaryShareClass2 2023-06-30 12022567 c:OrdinaryShareClass3 2022-07-01 2023-06-30 12022567 c:OrdinaryShareClass3 2023-06-30 12022567 c:FRS102 2022-07-01 2023-06-30 12022567 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 12022567 c:FullAccounts 2022-07-01 2023-06-30 12022567 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 12022567 2 2022-07-01 2023-06-30 12022567 e:PoundSterling 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12022567









G2JF LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
G2JF LIMITED
REGISTERED NUMBER: 12022567

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023


2023

2022
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
271
864

Current assets
  

Debtors: amounts falling due within one year
 5 
167,288
158,060

Cash at bank and in hand
 6 
24,397
33,750

  
191,685
191,810

Creditors: amounts falling due within one year
 7 
(55,606)
(62,338)

Net current assets
  
 
 
136,079
 
 
129,472

  

Net assets
  
136,350
130,336


Capital and reserves
  

Called up share capital 
 8 
10
10

Profit and loss account
  
136,340
130,326

  
136,350
130,336


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 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 on 10 April 2025.


A Z Spiers
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
G2JF LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

G2JF Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Rushmore, The Warren, Radlett, England, WD7 7DU.
The company specialises in consultancy services.

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

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.4

Taxation

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.


Page 2

 
G2JF LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25%
Straight line
Office equipment
-
33%
Straight line

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 the Statement of comprehensive income.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 3

 
G2JF LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost


At 1 July 2022
372
2,222
2,594



At 30 June 2023

372
2,222
2,594



Depreciation


At 1 July 2022
279
1,451
1,730


Charge for the year
93
500
593



At 30 June 2023

372
1,951
2,323



Net book value



At 30 June 2023
-
271
271



At 30 June 2022
93
771
864

Page 4

 
G2JF LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Debtors

2023
2022
£
£


Trade debtors
11,335
9,341

Other debtors
155,953
148,719

167,288
158,060



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
24,397
33,750

24,397
33,750



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
43,675
56,958

Other taxation and social security
4,987
130

Other creditors
944
-

Accruals and deferred income
6,000
5,250

55,606
62,338



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



5 Ordinary shares of £1 each
5
5
4 B Ordinary shares of £1 each
4
4
1 C Ordinary share of £1
1
1

10

10

All share classes are separate for the purpose of declaring dividends. The B and C Ordinary shares have no voting entitlement.


Page 5

 
G2JF LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

9.


Transactions with directors

Included within other debtors is an amount of £117,644 (2022 - £112,237) due from the director. This is unsecured, and there are no repayment terms.


10.


Related party transactions

Included within other debtors is an amount of £5 (2022 - £5) due from a shareholder. There is no interest accruing on this amount and there are no repayment terms.


11.


Controlling party

The controlling party of the company is its director.

 
Page 6