Company registration number: 15140374
Unaudited financial statements
for the period ended 30 September 2024
for
JETER.APP LTD
Pages for filing with the Registrar
Company registration number: 15140374
JETER.APP LTD
Balance sheet
as at 30 September 2024
Note £ £
Fixed assets
Intangible assets 4 289,842
289,842
Current assets
Debtors 1,135
Investments 46,258
Cash at bank and in hand 18,654
66,047
Creditors: amounts falling due within one
year
(23,946)
Net current assets 42,101
Total assets less current liabilities 331,943
Creditors: Amounts falling due after more
than one year
(421,087)
NET LIABILITIES (89,144)
Capital and reserves
Called up share capital 100
Profit and loss account (89,244)
TOTAL EQUITY (89,144)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 September 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 15140374
JETER.APP LTD
Balance sheet - continued
as at 30 September 2024
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr V KLYKOV, Director
15 June 2025
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JETER.APP LTD
Notes to the financial statements
for the period ended 30 September 2024
1 Company information
JETER.APP LTD is a private company registered in England and Wales. Its registered number is 15140374. The company is limited by shares. Its registered office is 33 St. James's Square, London, SW1Y 4JS.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Development costs - are being amortised evenly over their estimated useful
life of nil years.
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JETER.APP LTD
Notes to the financial statements - continued
for the period ended 30 September 2024
2 Accounting policies - continued
Financial instruments
The Company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.

Financial assets:

Financial assets and financial liabilities are recognised when the Company becomes party to the contractual provisions of the instrument.

Financial liabilities:

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Research and development
Expenditure on research and development is written off in the period in which it is incurred.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
3 Average number of employees
During the period the average number of employees was Nil.
4 Intangible assets
Other
intangible
assets
£
Cost
Additions 289,842
At 30 September 2024 289,842
Amortisation
At 30 September 2024 -
Net book value
At 30 September 2024 289,842
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JETER.APP LTD
Notes to the financial statements - continued
for the period ended 30 September 2024
5 Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary share or options are shown in equity as a deduction, net of tax, from the proceeds.
6 Related party transactions
During the year, the company has received loans from CEX.IO Holding Ltd, the ultimate parent company based in Cyprus, amounting to the principal amount of £407,742. As at year end, balance payable was £421,087, including interest of £13,344. The loans have interest payable of 2% above the FED current base rate and were repayable by 31st December 2026.
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