Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-14The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse12024-04-011No description of principal activitytruefalse SC701389 2024-04-01 2025-03-31 SC701389 2023-04-01 2024-03-31 SC701389 2025-03-31 SC701389 2024-03-31 SC701389 c:Director1 2024-04-01 2025-03-31 SC701389 c:RegisteredOffice 2024-04-01 2025-03-31 SC701389 d:CurrentFinancialInstruments 2025-03-31 SC701389 d:CurrentFinancialInstruments 2024-03-31 SC701389 d:Non-currentFinancialInstruments 2025-03-31 SC701389 d:Non-currentFinancialInstruments 2024-03-31 SC701389 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC701389 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC701389 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC701389 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 SC701389 d:ShareCapital 2025-03-31 SC701389 d:ShareCapital 2024-03-31 SC701389 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC701389 c:OrdinaryShareClass1 2025-03-31 SC701389 c:OrdinaryShareClass1 2024-03-31 SC701389 c:FRS102 2024-04-01 2025-03-31 SC701389 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC701389 c:FullAccounts 2024-04-01 2025-03-31 SC701389 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC701389 6 2024-04-01 2025-03-31 SC701389 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC701389










JOKIMA GROUP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
JOKIMA GROUP LIMITED
 

COMPANY INFORMATION


Director
J McBain 




Registered number
SC701389



Registered office
6/7 Pentland House
Saltire Centre

Glenrothes

Fife

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
JOKIMA GROUP LIMITED
REGISTERED NUMBER: SC701389

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Investments
 4 
2,200,000
2,200,000

  
2,200,000
2,200,000

  

Creditors: amounts falling due within one year
 5 
(1,944,995)
(1,919,995)

Net current liabilities
  
 
 
(1,944,995)
 
 
(1,919,995)

Total assets less current liabilities
  
255,005
280,005

Creditors: amounts falling due after more than one year
 6 
(255,000)
(280,000)

  

Net assets
  
5
5


Capital and reserves
  

Called up share capital 
 7 
5
5

  
5
5


Page 1

 
JOKIMA GROUP LIMITED
REGISTERED NUMBER: SC701389

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 income and retained earnings 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: 




J McBain
Director

Date: 14 May 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
JOKIMA GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The company is limited by shares and incorporated in Scotland. The address of the registered office is 6/7 Pentland House, Saltire Centre, Glenrothes, Fife, KY6 2AH. 
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Financial instruments

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

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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 directors, during the year was 1 (2024 - 1).

Page 3

 
JOKIMA GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
2,200,000



At 31 March 2025
2,200,000




The company owns 100% of the issued ordinary share capital of Blueprint Recruitment Limited. 


5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
1,755,000
1,730,000

Other creditors
189,995
189,995

1,944,995
1,919,995



6.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other creditors
255,000
280,000

255,000
280,000



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



5 (2024 - 5) Ordinary shares of £1.00 each
5
5



Page 4