Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31truefalse2023-11-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1falseNo description of principal activityfalse1 11617078 2023-11-01 2024-10-31 11617078 2022-11-01 2023-10-31 11617078 2024-10-31 11617078 2023-10-31 11617078 c:Director1 2023-11-01 2024-10-31 11617078 d:CurrentFinancialInstruments 2024-10-31 11617078 d:CurrentFinancialInstruments 2023-10-31 11617078 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11617078 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11617078 d:ShareCapital 2024-10-31 11617078 d:ShareCapital 2023-10-31 11617078 d:RetainedEarningsAccumulatedLosses 2024-10-31 11617078 d:RetainedEarningsAccumulatedLosses 2023-10-31 11617078 c:FRS102 2023-11-01 2024-10-31 11617078 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11617078 c:FullAccounts 2023-11-01 2024-10-31 11617078 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11617078 2 2023-11-01 2024-10-31 11617078 6 2023-11-01 2024-10-31 11617078 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 11617078









JESSOP INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

 
JESSOP INVESTMENTS LIMITED
REGISTERED NUMBER: 11617078

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
201
201

Current assets
  

Debtors: amounts falling due within one year
 5 
91,675
84,555

Cash at bank and in hand
  
125,255
37,243

Creditors: amounts falling due within one year
 6 
(307)
(14,097)

Net current assets
  
 
 
216,623
 
 
107,701

Net assets
  
216,824
107,902


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
216,821
107,899

  
216,824
107,902


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 her 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 26 April 2025.




L M Martin
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
JESSOP INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Jessop Investments Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. The registered office is Oak Cottage Oxford Road, Horndon-On-The-Hill, Stanford-Le-Hope, SS17 8PX. 

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

Debtors

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

 
2.6

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. 

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

Financial instruments

Page 2

 
JESSOP INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

 
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 (2023 - 1).


4.


Fixed asset investments





Investments in participating interests
Unlisted investments
Total

£
£
£



Cost 


At 1 November 2023
200
1
201



At 31 October 2024
200
1
201





5.


Debtors

2024
2023
£
£


Other debtors
91,675
84,555

Page 3

 
JESSOP INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.Debtors (continued)



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
307
-

Other creditors
-
14,097



7.


Related party transactions

Included within Other creditors is an amount of £Nil (2023 - £14,097) owed to the director. 
Included within Other debtors is an amount of £7,120 
(2023 - £Nil) owed by the director. 
There were dividends of £500 
(2023 - £900) declared to the director.

 
Page 4