Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30No description of principal activityfalse2023-10-01false3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07807740 2023-10-01 2024-09-30 07807740 2022-10-01 2023-09-30 07807740 2024-09-30 07807740 2023-09-30 07807740 c:Director1 2023-10-01 2024-09-30 07807740 c:Director2 2023-10-01 2024-09-30 07807740 c:RegisteredOffice 2023-10-01 2024-09-30 07807740 d:PlantMachinery 2023-10-01 2024-09-30 07807740 d:PlantMachinery 2024-09-30 07807740 d:PlantMachinery 2023-09-30 07807740 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07807740 d:MotorVehicles 2023-10-01 2024-09-30 07807740 d:MotorVehicles 2024-09-30 07807740 d:MotorVehicles 2023-09-30 07807740 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07807740 d:FurnitureFittings 2023-10-01 2024-09-30 07807740 d:FurnitureFittings 2024-09-30 07807740 d:FurnitureFittings 2023-09-30 07807740 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07807740 d:ComputerEquipment 2023-10-01 2024-09-30 07807740 d:ComputerEquipment 2024-09-30 07807740 d:ComputerEquipment 2023-09-30 07807740 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07807740 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07807740 d:CurrentFinancialInstruments 2024-09-30 07807740 d:CurrentFinancialInstruments 2023-09-30 07807740 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07807740 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07807740 d:ShareCapital 2024-09-30 07807740 d:ShareCapital 2023-09-30 07807740 d:RetainedEarningsAccumulatedLosses 2024-09-30 07807740 d:RetainedEarningsAccumulatedLosses 2023-09-30 07807740 c:FRS102 2023-10-01 2024-09-30 07807740 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07807740 c:FullAccounts 2023-10-01 2024-09-30 07807740 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 07807740







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


J.E.M. (UK) LIMITED






































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J.E.M. (UK) LIMITED
 


 
COMPANY INFORMATION


Directors
J Cousins 
S Cousins 




Registered number
07807740



Registered office
Ashcombe House
5 The Crescent

Leatherhead

KT22 8DY




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


J.E.M. (UK) LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 


J.E.M. (UK) LIMITED
REGISTERED NUMBER:07807740



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
112,004
78,819

  
112,004
78,819

Current assets
  

Debtors: amounts falling due within one year
 5 
971,377
243,099

Cash at bank and in hand
  
909,867
1,530,941

  
1,881,244
1,774,040

Creditors: amounts falling due within one year
 6 
(340,634)
(303,052)

Net current assets
  
 
 
1,540,610
 
 
1,470,988

Total assets less current liabilities
  
1,652,614
1,549,807

Provisions for liabilities
  

Deferred tax
  
(12,369)
-

  
 
 
(12,369)
 
 
-

Net assets
  
1,640,245
1,549,807

Page 1

 


J.E.M. (UK) LIMITED
REGISTERED NUMBER:07807740


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
1,640,145
1,549,707

  
1,640,245
1,549,807


The directors consider 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 directors acknowledge their 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 Cousins
Director

Date: 11 June 2025

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

Page 2

 


J.E.M. (UK) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

J.E.M. (UK) Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements.
The Company does not consider there to be a trading address.

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

Revenue

Revenue is generated from the cleaning services provided by the Company and is recognised to the extent that
it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. The turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

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.

Page 3

 


J.E.M. (UK) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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:

Plant and machinery
-
20%
straight line
Motor vehicles
-
10%
straight line
Fixtures and fittings
-
20%
straight line
Computer equipment
-
20%
straight line

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

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 3 (2023 - 3).

Page 4

 


J.E.M. (UK) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
-
110,498
5,400
10,446
126,344


Additions
945
49,730
6,257
4,472
61,404


Disposals
-
(14,792)
-
-
(14,792)



At 30 September 2024

945
145,436
11,657
14,918
172,956



Depreciation


At 1 October 2023
-
43,039
2,520
1,966
47,525


Charge for the year
16
22,681
2,209
2,948
27,854


Disposals
-
(14,427)
-
-
(14,427)



At 30 September 2024

16
51,293
4,729
4,914
60,952



Net book value



At 30 September 2024
929
94,143
6,928
10,004
112,004



At 30 September 2023
-
67,459
2,880
8,480
78,819


5.


Debtors

2024
2023
£
£


Trade debtors
240,641
189,390

Other debtors
722,238
500

Prepayments and accrued income
8,498
51,580

Deferred taxation
-
1,629

971,377
243,099


Within other debtors, there is a loan to a company related by common ownership with a balance of £671,057 (2023: £Nil). No interest is charged on this balance and it is due on demand.

Page 5

 


J.E.M. (UK) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
10,663
9,682

Corporation tax
128,898
127,661

Other taxation and social security
179,370
137,285

Other creditors
8,176
24,629

Accruals and deferred income
13,527
3,795

340,634
303,052



7.


Transactions with directors


2024
2023
£
£

Outstanding at the start of the year
(1,478)
(854)
Amounts advanced
146,145
-
Amounts repaid
(93,468)
(624)
Outstanding at the end of the year
51,199
(1,478)

Interest has been charged on this loan in the year of £1,126 (2023: £Nil) and is repayable on demand.  

 
Page 6