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Registered number: 11704373
Jemrez Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11704373
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,350 1,350
Tangible Assets 5 16,839 21,077
18,189 22,427
CURRENT ASSETS
Debtors 6 6,889 5,614
Cash at bank and in hand 14,983 16,196
21,872 21,810
Creditors: Amounts Falling Due Within One Year 7 (26,859 ) (23,366 )
NET CURRENT ASSETS (LIABILITIES) (4,987 ) (1,556 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,202 20,871
Creditors: Amounts Falling Due After More Than One Year 8 (16,400 ) (25,016 )
NET LIABILITIES (3,198 ) (4,145 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (3,199 ) (4,146 )
SHAREHOLDERS' FUNDS (3,198) (4,145)
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Jemma Jerez
Director
16/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jemrez Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11704373 . The registered office is 2 Stable Lodge, Monkhams, London, EN9 2EP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website design costs. It is reviewed for amortisation annually.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Reducing Balance
Computer Equipment 33% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 1,350
As at 30 November 2024 1,350
Net Book Value
As at 30 November 2024 1,350
As at 1 December 2023 1,350
Page 3
Page 4
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 35,338 863 36,201
As at 30 November 2024 35,338 863 36,201
Depreciation
As at 1 December 2023 14,434 690 15,124
Provided during the period 4,181 57 4,238
As at 30 November 2024 18,615 747 19,362
Net Book Value
As at 30 November 2024 16,723 116 16,839
As at 1 December 2023 20,904 173 21,077
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,889 5,614
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Other taxes and social security 10,299 6,889
Net wages 6,248 1,257
Director's loan account 246 6,824
Pension payable 10,067 8,396
26,859 23,366
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,656 13,274
Other creditors (1) 8,744 11,742
16,400 25,016
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4