Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312025-05-081The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-11-01falseNo description of principal activity1falsetrue 11645142 2023-11-01 2024-10-31 11645142 2022-11-01 2023-10-31 11645142 2024-10-31 11645142 2023-10-31 11645142 c:Director1 2023-11-01 2024-10-31 11645142 d:OfficeEquipment 2023-11-01 2024-10-31 11645142 d:OfficeEquipment 2024-10-31 11645142 d:OfficeEquipment 2023-10-31 11645142 d:CurrentFinancialInstruments 2024-10-31 11645142 d:CurrentFinancialInstruments 2023-10-31 11645142 d:Non-currentFinancialInstruments 2024-10-31 11645142 d:Non-currentFinancialInstruments 2023-10-31 11645142 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11645142 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11645142 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 11645142 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 11645142 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 11645142 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-10-31 11645142 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 11645142 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 11645142 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 11645142 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-10-31 11645142 d:ShareCapital 2024-10-31 11645142 d:ShareCapital 2023-10-31 11645142 d:RetainedEarningsAccumulatedLosses 2024-10-31 11645142 d:RetainedEarningsAccumulatedLosses 2023-10-31 11645142 c:FRS102 2023-11-01 2024-10-31 11645142 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11645142 c:FullAccounts 2023-11-01 2024-10-31 11645142 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11645142 2 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 11645142









JFM MARKETING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
JFM MARKETING LIMITED
REGISTERED NUMBER: 11645142

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due after more than one year
 5 
1,891
3,050

Debtors: amounts falling due within one year
 5 
5,765
6,276

Cash at bank and in hand
 6 
1,244
720

  
8,900
10,046

Creditors: amounts falling due within one year
 7 
(1,647)
(1,580)

Net current assets
  
 
 
7,253
 
 
8,466

Total assets less current liabilities
  
7,253
8,466

Creditors: amounts falling due after more than one year
 8 
(9,273)
(9,896)

  

Net liabilities
  
(2,020)
(1,430)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(2,021)
(1,431)

  
(2,020)
(1,430)

Page 1

 
JFM MARKETING LIMITED
REGISTERED NUMBER: 11645142
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 her 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 on 8 May 2025.




J Muir
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
JFM MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

JFM Marketing Limited is a private company limited by shares and incorporated in England.  Its registered office is 16 Pitt Mill Gardens, Hucclecote, Gloucester, GL3 3ND.

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 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

Finance costs

Finance costs 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.

 
2.4

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.

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
-
25%

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.

Page 3

 
JFM MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

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


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 November 2023
699



At 31 October 2024

699



Depreciation


At 1 November 2023
699



At 31 October 2024

699



Net book value



At 31 October 2024
-



At 31 October 2023
-

Page 4

 
JFM MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
1,891
3,050

1,891
3,050


2024
2023
£
£

Due within one year

Other debtors
5,440
5,951

Prepayments and accrued income
325
325

5,765
6,276



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,244
720

1,244
720



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
1,392
1,329

Accruals and deferred income
255
251

1,647
1,580


Page 5

 
JFM MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
9,273
9,896

9,273
9,896



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
1,392
1,329


1,392
1,329

Amounts falling due 1-2 years

Bank loans
1,392
1,328


1,392
1,328

Amounts falling due 2-5 years

Bank loans
4,176
3,984


4,176
3,984

Amounts falling due after more than 5 years

Bank loans
3,705
4,584

3,705
4,584

10,665
11,225



10.


Transactions with directors

Included in other debtors at 31 October 2024 is an overdrawn director's loan account amounting to £5,308 (2023:  £5,819).  The maximum balance outstanding during the year was £5,819.

 
Page 6