Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-3012023-07-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07123537 2023-07-01 2024-06-30 07123537 2022-07-01 2023-06-30 07123537 2024-06-30 07123537 2023-06-30 07123537 2022-07-01 07123537 c:Director1 2023-07-01 2024-06-30 07123537 d:PlantMachinery 2023-07-01 2024-06-30 07123537 d:PlantMachinery 2024-06-30 07123537 d:PlantMachinery 2023-06-30 07123537 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07123537 d:FurnitureFittings 2023-07-01 2024-06-30 07123537 d:FurnitureFittings 2024-06-30 07123537 d:FurnitureFittings 2023-06-30 07123537 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07123537 d:ComputerEquipment 2023-07-01 2024-06-30 07123537 d:ComputerEquipment 2024-06-30 07123537 d:ComputerEquipment 2023-06-30 07123537 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07123537 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07123537 d:CurrentFinancialInstruments 2024-06-30 07123537 d:CurrentFinancialInstruments 2023-06-30 07123537 d:Non-currentFinancialInstruments 2024-06-30 07123537 d:Non-currentFinancialInstruments 2023-06-30 07123537 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07123537 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 07123537 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 07123537 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 07123537 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 07123537 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-06-30 07123537 d:ShareCapital 2024-06-30 07123537 d:ShareCapital 2023-06-30 07123537 d:RetainedEarningsAccumulatedLosses 2024-06-30 07123537 d:RetainedEarningsAccumulatedLosses 2023-06-30 07123537 c:OrdinaryShareClass1 2023-07-01 2024-06-30 07123537 c:OrdinaryShareClass1 2024-06-30 07123537 c:OrdinaryShareClass1 2023-06-30 07123537 c:FRS102 2023-07-01 2024-06-30 07123537 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07123537 c:FullAccounts 2023-07-01 2024-06-30 07123537 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07123537 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 07123537 d:AcceleratedTaxDepreciationDeferredTax 2023-06-30 07123537 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07123537









THE JANGER LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
THE JANGER LIMITED
REGISTERED NUMBER: 07123537

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
4,381

  
-
4,381

Current assets
  

Debtors: amounts falling due within one year
 5 
105,834
82,857

Cash at bank and in hand
  
22,210
171

  
128,044
83,028

Creditors: amounts falling due within one year
 6 
(173,910)
(156,850)

Net current liabilities
  
 
 
(45,866)
 
 
(73,822)

Total assets less current liabilities
  
(45,866)
(69,441)

Creditors: amounts falling due after more than one year
 7 
(8,126)
(53,655)

Provisions for liabilities
  

Deferred tax
 9 
-
(832)

  
 
 
-
 
 
(832)

Net liabilities
  
(53,992)
(123,928)


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
(54,092)
(124,028)

  
(53,992)
(123,928)


Page 1

 
THE JANGER LIMITED
REGISTERED NUMBER: 07123537
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

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 by: 




G S J Taylor
Director

Date: 8 April 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
THE JANGER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


Statutory information

The Janger Limited is a private company, limited by shares, registered in England and Wales. The company's registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

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

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results and the solvency of the company. Given that the company is in a net deficit position the director has confirmed his committment to continue to provide adequate funds to meets the company's obligations and not to demand repayment of any funds due to him, until the company is in a financial position to do so. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Revenue

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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

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.

Page 3

 
THE JANGER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Office equipment
-
33.33%
On cost
Fixtures and fittings
-
20.00%
On cost
Website
-
25.00%
On cost

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.

 
2.5

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.

 
2.6

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.

 
2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 4

 
THE JANGER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.8

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.



3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
THE JANGER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Office equipment
Fixtures and fittings
Website
Total

£
£
£
£



Cost or valuation


At 1 July 2023
22,460
47,819
78,670
148,949



At 30 June 2024

22,460
47,819
78,670
148,949



Depreciation


At 1 July 2023
22,459
43,439
78,670
144,568


Charge for the year on owned assets
1
4,380
-
4,381



At 30 June 2024

22,460
47,819
78,670
148,949



Net book value



At 30 June 2024
-
-
-
-



At 30 June 2023
1
4,380
-
4,381


5.


Debtors

2024
2023
£
£


Trade debtors
13,535
-

Other debtors
80,718
69,377

Prepayments and accrued income
11,581
13,480

105,834
82,857


Page 6

 
THE JANGER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
7,952
25,496

Other loans
10,309
10,704

Trade creditors
23,725
31,292

Other taxation and social security
18,882
19,579

Other creditors
105,942
62,079

Accruals and deferred income
7,100
7,700

173,910
156,850


2024
2023
£
£

Other taxation and social security

VAT control
18,882
19,579

18,882
19,579



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
8,126
17,805

Other loans
-
35,850

8,126
53,655


Page 7

 
THE JANGER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Other loans
10,309
10,704


10,309
10,704

Amounts falling due 1-2 years

Bank loans
8,126
17,805

Other loans
-
35,850


8,126
53,655



18,435
64,359


Page 8

 
THE JANGER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Deferred taxation




2024
2023


£

£






At beginning of year
(832)
(1,665)


Charged to the profit or loss
832
833



At end of year
-
(832)

2024
2023
£
£


Accelerated capital allowances
-
(832)

-
(832)


10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



11.


Related party transactions

888 Consult Limited is a company in which G S J Taylor is both a director and shareholder.  During the year, various expenses were paid by the company on behalf of 888 Consult Limited and various costs were recharged by 888 Consult Limited to the company. At the balance sheet date, the company was owed £79,424 (2023: £68,083) by 888 Consult Limited and this amount is included within other debtors.


12.


Controlling party

The controlling party is G S J Taylor.

 
Page 9