Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-300false2023-10-01trueNo description of principal activityfalse0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09522526 2023-10-01 2024-09-30 09522526 2022-10-01 2023-09-30 09522526 2024-09-30 09522526 2023-09-30 09522526 c:Director1 2023-10-01 2024-09-30 09522526 d:CurrentFinancialInstruments 2024-09-30 09522526 d:CurrentFinancialInstruments 2023-09-30 09522526 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09522526 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09522526 d:ShareCapital 2024-09-30 09522526 d:ShareCapital 2023-09-30 09522526 d:RetainedEarningsAccumulatedLosses 2024-09-30 09522526 d:RetainedEarningsAccumulatedLosses 2023-09-30 09522526 c:OrdinaryShareClass1 2023-10-01 2024-09-30 09522526 c:OrdinaryShareClass1 2024-09-30 09522526 c:OrdinaryShareClass1 2023-09-30 09522526 c:FRS102 2023-10-01 2024-09-30 09522526 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09522526 c:FullAccounts 2023-10-01 2024-09-30 09522526 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09522526 2 2023-10-01 2024-09-30 09522526 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09522526










JOSS CLARKE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
JOSS CLARKE LIMITED
REGISTERED NUMBER: 09522526

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
4,588
9,229

Cash at bank and in hand
 4 
33,246
26,965

  
37,834
36,194

Creditors: amounts falling due within one year
 5 
(8,376)
(10,311)

Net current assets
  
 
 
29,458
 
 
25,883

Total assets less current liabilities
  
29,458
25,884

  

Net assets
  
29,458
25,884


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
29,358
25,784

  
29,458
25,884


Page 1

 
JOSS CLARKE LIMITED
REGISTERED NUMBER: 09522526
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 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 profit and loss account 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: 




................................................
Joyce Clarke
Director

Date: 12 June 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
JOSS CLARKE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Joss Clarke Limited, 09522526, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Ystyn Colwyn Hall, Meifod, Powys, SY22 6BN.

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

Revenue

Revenue 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
JOSS CLARKE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Taxation

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 balance sheet date in the countries where the Company operates and generates income.


 
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.

 
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

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
JOSS CLARKE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Debtors

2024
2023
£
£


Other debtors
4,588
9,229

4,588
9,229



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
33,246
26,965

33,246
26,965



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,999
3,000

Corporation tax
4,357
6,341

Accruals and deferred income
1,020
970

8,376
10,311



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) 100 shares of £1.00 each
100
100


 
Page 5