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Registered Number: 05043138
England and Wales

 

 

 

JELERANG LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Christian John
Claire John
Joel Calliste
Nicola Calliste
Registered Number 05043138
Registered Office Suite 2066, Letraset Building
Wotton Road Ashford
TN23 6LN
Accountants Network4M Limited t/a 4M Accountancy

1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 62,000    60,000 
62,000    60,000 
Current assets      
Cash at bank and in hand 374    479 
Creditors: amount falling due within one year 5 (31,207)   (25,635)
Net current assets (30,833)   (25,156)
 
Total assets less current liabilities 31,167    34,844 
Creditors: amount falling due after more than one year 6 (48,655)   (48,655)
Provisions for liabilities 7 (7,980)   (7,600)
Net assets (25,468)   (21,411)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (25,470)   (21,413)
Shareholders' funds (25,468)   (21,411)
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 of Companies.
The financial statements were approved by the board of directors on 24 June 2025 and were signed on its behalf by:


-------------------------------
Christian John
Director
2
General Information
Jelerang Limited is a private company, limited by shares, registered in England and Wales, registration number 05043138, registration address Suite 2066, Letraset Building, Wotton Road Ashford, TN23 6LN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The accounts have been prepared on a going concern basis, despite a deficit in the balance sheet of £25,468 (2023: £21,411). The company is supported by loans from directors.
Turnover
Turnover comprises the invoiced value of services supplied by the company.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Office Equipment 20% Straight Line
Investment properties
The unlisted investments comprise one dwelling house. This property has been valued at current market value, based on the director's knowledge of the property.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Indebtedness

The secured bank loan relates to a mortgage from Birmingham Midshires and is rapayable in 8 years. The mortgages are secured on the investment property.

4.

Tangible fixed assets

Cost or valuation Office Equipment   Investment properties   Total
  £   £   £
At 01 October 2023 69,690    60,000    129,690 
Additions    
Disposals    
Revaluations   2,000    2,000 
At 30 September 2024 69,690    62,000    131,690 
Depreciation
At 01 October 2023    
Charge for year 69,690      69,690 
On disposals    
At 30 September 2024 69,690      69,690 
Net book values
Closing balance as at 30 September 2024   62,000    62,000 
Opening balance as at 01 October 2023   60,000    60,000 


5.

Creditors: amount falling due within one year

2024
£
  2023
£
Other Creditors 17,732    12,160 
Directors' Current Accounts 13,475    13,475 
31,207    25,635 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 48,655    48,655 
48,655    48,655 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 7,980    7,600 
7,980    7,600 

8.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Director's (13,474)(13,474)
Twilik Ltd(8,855)(6,105)
Hampden Ventures Ltd7,780 (9,034)(6,105)



9.

Ultimate Controlling Party

The company is under the control of Christian John and Joel Calliste.


3