Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-3112023-04-01falseInvestment activities1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14490306 2023-04-01 2024-03-31 14490306 2022-11-17 2023-03-31 14490306 2024-03-31 14490306 2023-03-31 14490306 c:Director1 2023-04-01 2024-03-31 14490306 d:CurrentFinancialInstruments 2024-03-31 14490306 d:CurrentFinancialInstruments 2023-03-31 14490306 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14490306 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 14490306 d:ShareCapital 2024-03-31 14490306 d:ShareCapital 2023-03-31 14490306 d:RetainedEarningsAccumulatedLosses 2024-03-31 14490306 d:RetainedEarningsAccumulatedLosses 2023-03-31 14490306 d:OtherDeferredTax 2024-03-31 14490306 d:OtherDeferredTax 2023-03-31 14490306 c:OrdinaryShareClass1 2023-04-01 2024-03-31 14490306 c:OrdinaryShareClass1 2024-03-31 14490306 c:OrdinaryShareClass1 2023-03-31 14490306 c:FRS102 2023-04-01 2024-03-31 14490306 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 14490306 c:FullAccounts 2023-04-01 2024-03-31 14490306 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 14490306 2 2023-04-01 2024-03-31 14490306 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14490306














JAN KENNEDY INVESTMENTS LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
JAN KENNEDY INVESTMENTS LTD
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
JAN KENNEDY INVESTMENTS LTD
REGISTERED NUMBER:14490306

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
31,152
100

Current asset investments
 5 
354,320
1,067,059

Cash at bank and in hand
  
5,468
26,311

Current Liabilities
  
390,940
1,093,470

Creditors: amounts falling due within one year
 6 
(25,811)
(1,001,800)

Net current assets
  
365,129
91,670

Provisions for liabilities
  

Deferred tax
 7 
-
(23,894)

Net assets
  
365,129
67,776


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
365,029
67,676

  
365,129
67,776


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 period 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 on 31 March 2025.




S J Kennedy
Director

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

Page 1

 
JAN KENNEDY INVESTMENTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Jan Kennedy Investments Limited is a private limited liability company incorporated in England and Wales, with its registered office address at 2nd Floor Connaught House, 1-3 Mount Street (Entrance via Davies Street), London, England, W1K 3NB.
The principal activity of the Company is that of an investment company.

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

Current and deferred taxation

The tax expense for the period 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.

 
2.4

Debtors

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

 
2.5

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.

Page 2

 
JAN KENNEDY INVESTMENTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees




The company has no employees other than the director, who did not receive any remuneration.


4.


Debtors

2024
2023
£
£


Other debtors
11,561
-

Called up share capital not paid
100
100

Deferred taxation
19,491
-

31,152
100



5.


Current asset investments

2024
2023
£
£

As at 1 April 2023
1,067,059
-

Additions
15,380,943
1,019,367

Disposals
(16,015,721)
(47,882)

Fair value movements
(77,962)
95,574

As at 31 March 2024
354,319
1,067,059



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
16,211
-

Other creditors
-
1,000,000

Accruals and deferred income
9,600
1,800

25,811
1,001,800


Page 3

 
JAN KENNEDY INVESTMENTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

7.


Deferred taxation




2024


£






At beginning of year
(23,894)


Charged to profit or loss
43,385



At end of year
19,491

The deferred taxation balance is made up as follows:

2024
2023
£
£


Fair value movements
19,491
(23,894)


8.


Share capital

2024
2023
£
£
Allotted, called up and unpaid



100 (2023 - 100) Ordinary shares of £1 each
100
100


 
Page 4