Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-31SC2442992024-07-31falsetrue2023-08-016869trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC244299 2023-08-01 2024-07-31 SC244299 2022-08-01 2023-07-31 SC244299 2024-07-31 SC244299 2023-07-31 SC244299 2022-08-01 SC244299 1 2023-08-01 2024-07-31 SC244299 d:Director1 2023-08-01 2024-07-31 SC244299 c:Buildings c:LongLeaseholdAssets 2023-08-01 2024-07-31 SC244299 c:Buildings c:LongLeaseholdAssets 2024-07-31 SC244299 c:Buildings c:LongLeaseholdAssets 2023-07-31 SC244299 c:FurnitureFittings 2023-08-01 2024-07-31 SC244299 c:FurnitureFittings 2024-07-31 SC244299 c:FurnitureFittings 2023-07-31 SC244299 c:FurnitureFittings c:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC244299 c:ComputerEquipment 2023-08-01 2024-07-31 SC244299 c:ComputerEquipment 2024-07-31 SC244299 c:ComputerEquipment 2023-07-31 SC244299 c:ComputerEquipment c:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC244299 c:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC244299 c:CurrentFinancialInstruments 2024-07-31 SC244299 c:CurrentFinancialInstruments 2023-07-31 SC244299 c:CurrentFinancialInstruments c:WithinOneYear 2024-07-31 SC244299 c:CurrentFinancialInstruments c:WithinOneYear 2023-07-31 SC244299 c:ShareCapital 2024-07-31 SC244299 c:ShareCapital 2023-07-31 SC244299 c:CapitalRedemptionReserve 2023-08-01 2024-07-31 SC244299 c:CapitalRedemptionReserve 2024-07-31 SC244299 c:CapitalRedemptionReserve 2023-07-31 SC244299 c:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 SC244299 c:RetainedEarningsAccumulatedLosses 2024-07-31 SC244299 c:RetainedEarningsAccumulatedLosses 2023-07-31 SC244299 d:OrdinaryShareClass1 2023-08-01 2024-07-31 SC244299 d:OrdinaryShareClass1 2022-08-01 2023-07-31 SC244299 d:OrdinaryShareClass1 2024-07-31 SC244299 d:OrdinaryShareClass1 2023-07-31 SC244299 d:FRS102 2023-08-01 2024-07-31 SC244299 d:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC244299 d:FullAccounts 2023-08-01 2024-07-31 SC244299 d:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC244299 2 2023-08-01 2024-07-31 SC244299 7 2023-08-01 2024-07-31 SC244299 c:AcceleratedTaxDepreciationDeferredTax 2024-07-31 SC244299 c:AcceleratedTaxDepreciationDeferredTax 2023-07-31 SC244299 c:TaxLossesCarry-forwardsDeferredTax 2024-07-31 SC244299 c:TaxLossesCarry-forwardsDeferredTax 2023-07-31 SC244299 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure



















Jamma Umoja (Residential Services) Limited

Registered number: SC244299
Information for filing with
Registrar
For the year ended 31 July 2024

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
REGISTERED NUMBER: SC244299

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
78,347
73,181

  
78,347
73,181

Current assets
  

Debtors: amounts falling due within one year
 5 
1,765,265
1,767,927

Cash at bank and in hand
  
764,027
464,512

  
2,529,292
2,232,439

Creditors: amounts falling due within one year
 6 
(1,077,944)
(1,360,238)

Net current assets
  
 
 
1,451,348
 
 
872,201

Total assets less current liabilities
  
1,529,695
945,382

Provisions for liabilities
  

Deferred tax
 7 
(11,425)
(8,881)

  
 
 
(11,425)
 
 
(8,881)

Net assets
  
1,518,270
936,501


Capital and reserves
  

Called up share capital 
 8 
950
950

Capital redemption reserve
 9 
1,448
1,448

Profit and loss account
 9 
1,515,872
934,103

Total equity
  
1,518,270
936,501

- 1 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
REGISTERED NUMBER: SC244299
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The directors consider 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 directors acknowledge their 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 by: 



R Crosbie
Director

Date: 28 April 2025

The notes on pages 3 to 10 form part of these financial statements.
- 2 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Jamma Umoja (Residential Services) Limited is a private company limited by shares and incorporated in Scotland. The Company's registered number is SC244299. The address of its registered office is Capital Square, 58 Morrison Street, Edinburgh, Scotland, EH3 8BP. The principal place of business is 23 Haling Park Road, Croydon, CR2 6NJ.
The principal activity of the Company is the provision of family assessment services and residential care.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements have been prepared in Pound Sterling as this is the currency of the primary economic environment in which the Company operates and is rounded to the nearest pound. 

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have assessed the Company's ability to continue as a going concern and have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. In doing this, they have considered the results for the period, expectations of future trading and the availability of continued funding. On the basis of this information the directors are satisfied that the Company will continue as a going concern and so the financial statements have been prepared on this basis.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

- 3 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

Interest receivable and similar income

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

 
2.5

Interest payable and similar expenses

Interest payable and similar expenses are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Property improvements
-
15%
Fixtures & fittings
-
33%
Computer equipment
-
33%

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 profit or loss.

- 4 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.

 
2.12

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

- 5 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.13

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.14

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.
Financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is identified, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and its recoverable amount, which is an estimate of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
Financial liabilities
Basic financial liabilities, including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a rate of interest.
 
- 6 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)


2.14
Financial instruments (continued)

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payables are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 


3.


Employees

The average monthly number of employees, including the directors, during the year was 68 (2023: 69). 


4.


Tangible fixed assets





Property improvements
Fixtures & fittings
Computer equipment
Total

£
£
£
£



Cost


At 1 August 2023
478,004
24,601
72,196
574,801


Additions
13,027
-
11,358
24,385


Disposals
-
-
(7,598)
(7,598)



At 31 July 2024

491,031
24,601
75,956
591,588



Depreciation


At 1 August 2023
431,673
22,386
47,561
501,620


Charge for the year
7,666
731
9,800
18,197


Disposals
-
-
(6,576)
(6,576)



At 31 July 2024

439,339
23,117
50,785
513,241



Net book value



At 31 July 2024
51,692
1,484
25,171
78,347



At 31 July 2023
46,331
2,215
24,635
73,181

- 7 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
306,891
399,793

Amounts owed by group undertakings
1,334,674
1,334,674

Other debtors
74,560
7,263

Prepayments and accrued income
49,140
26,197

1,765,265
1,767,927


Amounts owed by group undertakings are unsecured, interest free and payable on demand. 


6.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
32,992
58,532

Amounts owed to group undertakings
818,373
1,012,497

Corporation tax
49,105
149,969

Other taxation and social security
47,567
63,324

Other creditors
62,971
7,507

Accruals
66,936
68,409

1,077,944
1,360,238


Amounts owed to group undertakings are unsecured, interest free and repayable on demand.


7.


Deferred taxation




2024
2023


£

£






At beginning of year
(8,881)
(7,644)


Credited to profit or loss
(2,544)
(1,237)



At end of year
(11,425)
(8,881)

- 8 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
 
7.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Fixed asset timing differences
(12,242)
(10,731)

Short term differences
817
1,850

(11,425)
(8,881)


8.


Called up share capital

2024
2023
£
£
Allotted, called up and fully paid



950 (2023: 950) ordinary A shares of £1 each
950
950

At the year end, the Company had one class of ordinary shares; each share has attached to it full voting, dividend and capital distribution rights.


9.


Reserves

Capital redemption reserve

The capital redemption reserve is a non-distributable reserve.

Profit and loss account

This reserve represents the cumulative profits and losses of the Company.


10.


Financial commitments, guarantees and contingent liabilities

The Company provides a guarantee to Clydesdale Bank PLC over a loan taken out by SiRon Limited, the parent company. The maximum value of this contingent liability as at 31 July 2024 is £989,621 (2023: £1,132,213). 


11.


Pension commitments

The Company operates a defined contribution pension plan for its employees. Contributions made into this plan are paid by the Company at the rates specified in the rules of the schemes. At the reporting date £7,645 (2023: £7,401) was payable to the plan.

- 9 -

 
 SC244299
31 July 2024
JAMMA UMOJA (RESIDENTIAL SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

12.


Related party transactions

The Company is exempt from disclosing related party transactions undertaken with other wholly owned members of the group that have been concluded under normal market conditions.
At the year end, the Company was owed £5,445 (2023: £5,323) by a director of the Company. This amount is included in other debtors. Interest is charged at 2.30% (2023: 2.05%) per annum on this balance. 
At the year end, the Company was owed £33,554 (2023: £nil) by a director of the Company. This amount is included in other debtors. Interest is charged at 2.25% per annum on this balance.
At the year end, the Company was owed £33,554 (2023: £nil) by the spouse of a director of the Company. This amount is included in other debtors. Interest is charged at 2.25% per annum on this balance.


13.


Post balance sheet events

There have been no significant events affecting the Company since the year end.


14.


Controlling party

SiRon Limited is the immediate and ultimate parent undertaking of the smallest and largest group which consolidates the financial information of the Company. Copies of the consolidated financial statements may be obtained from its registered office address, Capital Square, 58 Morrison Street, Edinburgh, Scotland, EH3 8BP
The ultimate controlling party is considered to be R Crosbie by virtue of his majority shareholding in SiRon Limited. 

- 10 -