BrightAccountsProduction v1.0.0 v1.0.0 2023-07-21 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Licensed Restaurants 14 April 2025 27 NI699485 2024-09-30 NI699485 2023-07-20 NI699485 2023-07-21 2024-09-30 NI699485 uk-bus:PrivateLimitedCompanyLtd 2023-07-21 2024-09-30 NI699485 uk-curr:PoundSterling 2023-07-21 2024-09-30 NI699485 uk-bus:SmallCompaniesRegimeForAccounts 2023-07-21 2024-09-30 NI699485 uk-bus:FullAccounts 2023-07-21 2024-09-30 NI699485 uk-bus:Director1 2023-07-21 2024-09-30 NI699485 uk-bus:Director2 2023-07-21 2024-09-30 NI699485 uk-bus:RegisteredOffice 2023-07-21 2024-09-30 NI699485 uk-bus:Agent1 2023-07-21 2024-09-30 NI699485 uk-core:ShareCapital 2024-09-30 NI699485 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 NI699485 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 NI699485 uk-bus:FRS102 2023-07-21 2024-09-30 NI699485 uk-core:Land 2023-07-21 2024-09-30 NI699485 uk-core:PlantMachinery 2023-07-21 2024-09-30 NI699485 uk-core:FurnitureFittingsToolsEquipment 2023-07-21 2024-09-30 NI699485 uk-core:MotorVehicles 2023-07-21 2024-09-30 NI699485 uk-core:CurrentFinancialInstruments 2024-09-30 NI699485 uk-core:WithinOneYear 2024-09-30 NI699485 uk-core:AfterOneYear 2024-09-30 NI699485 uk-core:BetweenOneFiveYears 2024-09-30 NI699485 uk-core:EmployeeBenefits 2023-07-20 NI699485 uk-core:EmployeeBenefits 2023-07-21 2024-09-30 NI699485 uk-core:AcceleratedTaxDepreciationDeferredTax 2024-09-30 NI699485 uk-core:TaxLossesCarry-forwardsDeferredTax 2024-09-30 NI699485 uk-core:OtherDeferredTax 2024-09-30 NI699485 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-09-30 NI699485 uk-core:EmployeeBenefits 2024-09-30 NI699485 2023-07-21 2024-09-30 NI699485 uk-bus:AuditExempt-NoAccountantsReport 2023-07-21 2024-09-30 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
Jamjar Catering Limited
 
Unaudited Financial Statements
 
for the financial period from 21 July 2023 (date of incorporation) to 30 September 2024
Jamjar Catering Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Jan Michelle Parke (Appointed 21 July 2023)
John Wray Parke (Appointed 21 July 2023)
 
 
Company Registration Number NI699485
 
 
Registered Office and Business Address 48 Beverley Gardens,
Bangor
Northern Ireland
BT204NQ
Northern Ireland
 
 
Accountants Quarter
Chartered Accountants
St.Annes House
15 Church Street
Belfast
BT1 1PG



Jamjar Catering Limited
Company Registration Number: NI699485
STATEMENT OF FINANCIAL POSITION
as at 30 September 2024

Sep 24
Notes £
 
Non-Current Assets
Property, plant and equipment 6 77,834
─────────
 
Current Assets
Inventories 7 17,266
Receivables 8 10,131
Cash and cash equivalents 187,282
─────────
214,679
─────────
Payables: amounts falling due within one year 9 (87,890)
─────────
Net Current Assets 126,789
─────────
Total Assets less Current Liabilities 204,623
 
Payables:
amounts falling due after more than one year 10 (50,229)
 
Provisions for liabilities 12 (19,834)
─────────
Net Assets 134,560
═════════
 
Equity
Called up share capital 2
Retained earnings 134,558
─────────
Equity attributable to owners of the company 134,560
═════════
 
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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.
       
For the financial period from 21 July 2023 (date of incorporation) to 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
       
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.
       
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.
       
Approved by the Board and authorised for issue on 14 April 2025 and signed on its behalf by
       
       
________________________________      
Jan Michelle Parke      
Director      
       



Jamjar Catering Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial period from 21 July 2023 (date of incorporation) to 30 September 2024

   
1. General Information
 
Jamjar Catering Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI699485. The registered office of the company is 48 Beverley Gardens,, Bangor, Northern Ireland, BT204NQ, Northern Ireland which is also the principal place of business of the company. Licensed Restaurants The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial period ended 30 September 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Revenue
Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Long leasehold property - 2% Straight line
  Plant and machinery - 15% Straight line
  Fixtures, fittings and equipment - 15% Straight line
  Motor vehicles - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
 
Inventories
Inventories are valued at the lower of cost and net realisable value. Inventories are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other receivables
Trade and other receivables 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.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other payables
Trade and other payables 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.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Period of financial statements
 
The financial statements are for the 14 month 10 days period from 21 July 2023 (date of incorporation) to 30 September 2024.
   
4. Statement on previous periods
 
The company did not present financial statements for previous periods.
     
5. Employees
 
The average monthly number of employees, including directors, during the financial period was 27, (Jul 23 - 0).
 
  Sep 24
  Number
 
Employees 27
  ═════════
             
6. Property, plant and equipment
  Long Plant and Fixtures, Motor Total
  leasehold machinery fittings and vehicles  
  property   equipment    
  £ £ £ £ £
Cost
At 21 July 2023 - - - - -
Additions 7,472 20,174 1,366 64,582 93,594
  ───────── ───────── ───────── ───────── ─────────
At 30 September 2024 7,472 20,174 1,366 64,582 93,594
  ───────── ───────── ───────── ───────── ─────────
Depreciation
At 21 July 2023 - - - - -
Charge for the financial period 747 1,952 - 12,916 15,615
On disposals - - 145 - 145
  ───────── ───────── ───────── ───────── ─────────
At 30 September 2024 747 1,952 145 12,916 15,760
  ───────── ───────── ───────── ───────── ─────────
Carrying amount
At 30 September 2024 6,725 18,222 1,221 51,666 77,834
  ═════════ ═════════ ═════════ ═════════ ═════════
     
7. Inventories Sep 24
  £
 
Raw materials 17,266
  ═════════
 
The replacement cost of stock did not differ significantly from the figures shown.
     
8. Receivables Sep 24
  £
 
Trade receivables 9,077
Prepayments and accrued income 1,054
  ─────────
  10,131
  ═════════
     
9. Payables Sep 24
Amounts falling due within one year £
 
Trade payables 5,642
Taxation  (Note 11) 45,023
Directors' current accounts 1,895
Other creditors 5,781
Accruals 29,549
  ─────────
  87,890
  ═════════
     
10. Payables Sep 24
Amounts falling due after more than one year £
 
Finance leases and hire purchase contracts 50,229
  ═════════
 
 
Net obligations under finance leases
and hire purchase contracts
Repayable between one and five years 50,229
  ═════════
     
11. Taxation Sep 24
  £
 
Payables:
VAT 13,345
Corporation tax 25,099
PAYE / NI 6,579
  ─────────
  45,023
  ═════════
       
12. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total
  allowances  
     
    Sep 24
  £ £
 
At financial period start - -
Charged to profit and loss 19,834 19,834
  ───────── ─────────
At financial period end 19,834 19,834
  ═════════ ═════════
     
13. Capital commitments
 
The company had no material capital commitments at the financial period-ended 30 September 2024.
   
14. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial period-end.