Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31No description of principal activityfalse2024-01-01false1918truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10934520 2024-01-01 2024-12-31 10934520 2023-01-01 2023-12-31 10934520 2024-12-31 10934520 2023-12-31 10934520 c:Director1 2024-01-01 2024-12-31 10934520 d:MotorVehicles 2024-01-01 2024-12-31 10934520 d:MotorVehicles 2024-12-31 10934520 d:MotorVehicles 2023-12-31 10934520 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10934520 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 10934520 d:FurnitureFittings 2024-01-01 2024-12-31 10934520 d:FurnitureFittings 2024-12-31 10934520 d:FurnitureFittings 2023-12-31 10934520 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10934520 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 10934520 d:OfficeEquipment 2024-01-01 2024-12-31 10934520 d:OfficeEquipment 2024-12-31 10934520 d:OfficeEquipment 2023-12-31 10934520 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10934520 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 10934520 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10934520 d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 10934520 d:Goodwill 2024-01-01 2024-12-31 10934520 d:Goodwill 2024-12-31 10934520 d:Goodwill 2023-12-31 10934520 d:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 10934520 d:CurrentFinancialInstruments 2024-12-31 10934520 d:CurrentFinancialInstruments 2023-12-31 10934520 d:Non-currentFinancialInstruments 2024-12-31 10934520 d:Non-currentFinancialInstruments 2023-12-31 10934520 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10934520 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10934520 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 10934520 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 10934520 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 10934520 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 10934520 d:ShareCapital 2024-12-31 10934520 d:ShareCapital 2023-12-31 10934520 d:CapitalRedemptionReserve 2024-12-31 10934520 d:CapitalRedemptionReserve 2023-12-31 10934520 d:RetainedEarningsAccumulatedLosses 2024-12-31 10934520 d:RetainedEarningsAccumulatedLosses 2023-12-31 10934520 c:FRS102 2024-01-01 2024-12-31 10934520 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10934520 c:FullAccounts 2024-01-01 2024-12-31 10934520 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10934520 d:HirePurchaseContracts d:WithinOneYear 2024-12-31 10934520 d:HirePurchaseContracts d:WithinOneYear 2023-12-31 10934520 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-12-31 10934520 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-12-31 10934520 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 10934520 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 10934520 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-31 10934520 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-31 10934520 d:Goodwill d:OwnedIntangibleAssets 2024-01-01 2024-12-31 10934520 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 10934520









JAMIE MOORE LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
JAMIE MOORE LIMITED
REGISTERED NUMBER: 10934520

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
23,500
29,000

Tangible assets
 5 
100,374
116,410

  
123,874
145,410

Current assets
  

Debtors: amounts falling due within one year
 6 
488,259
511,600

Cash at bank and in hand
  
238,674
166,574

  
726,933
678,174

Creditors: amounts falling due within one year
 7 
(216,910)
(230,285)

Net current assets
  
 
 
510,023
 
 
447,889

Total assets less current liabilities
  
633,897
593,299

Creditors: amounts falling due after more than one year
 8 
(47,055)
(70,711)

Provisions for liabilities
  

Deferred tax
 11 
(23,562)
(27,877)

Net assets
  
563,280
494,711


Capital and reserves
  

Called up share capital 
  
90
90

Capital redemption reserve
  
10
10

Profit and loss account
  
563,180
494,611

  
563,280
494,711


Page 1

 
JAMIE MOORE LIMITED
REGISTERED NUMBER: 10934520

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 on 23 June 2025.




................................................
Mr J D Moore
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
JAMIE MOORE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Jamie Moore Limited is a private limited company limited by shares, incorporated in England & Wales, with a company number of 10934520. The address of the registered office is Anglia House, 6 Central Avenue, St Andrews Business Park, Thorpe St Andrew, Norwich, Norfolk, NR7 0HR.

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

Going concern

The director considers that the resources available to the company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.

 
2.3

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:

Rendering of services

Revenue is recognised in the period in a contract when a property sale has completed and 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.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
JAMIE MOORE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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 balance sheet 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 balance sheet 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 balance sheet date.


Page 4

 
JAMIE MOORE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and Loss Account over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Other intangible fixed assets
-
10
years

 
2.9

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance basis
Fixtures and fittings
-
25%
reducing balance basis
Office equipment
-
25%
reducing balance basis

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.

 
2.10

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 5

 
JAMIE MOORE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

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.

 
2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.13

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 19 (2023 - 18).


4.


Intangible assets




Franchise

£



Cost


At 1 January 2024
55,000



At 31 December 2024

55,000



Amortisation


At 1 January 2024
26,000


Charge for the year on owned assets
5,500



At 31 December 2024

31,500



Net book value



At 31 December 2024
23,500



At 31 December 2023
29,000


Page 6

 
JAMIE MOORE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
           4.Intangible assets (continued)



5.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
89,918
60,369
38,614
188,901


Additions
-
11,243
4,628
15,871



At 31 December 2024

89,918
71,612
43,242
204,772



Depreciation


At 1 January 2024
13,113
37,639
21,739
72,491


Charge for the year on owned assets
-
7,895
4,811
12,706


Charge for the year on financed assets
19,201
-
-
19,201



At 31 December 2024

32,314
45,534
26,550
104,398



Net book value



At 31 December 2024
57,604
26,078
16,692
100,374



At 31 December 2023
76,805
22,730
16,875
116,410

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
57,604
76,805

Page 7

 
JAMIE MOORE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors

2024
2023
£
£


Other debtors
483,597
503,604

Prepayments and accrued income
4,662
7,996

488,259
511,600



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,176
11,161

Corporation tax
58,368
92,460

Other taxation and social security
103,730
89,715

Obligations under finance lease and hire purchase contracts
13,482
11,943

Other creditors
3,448
-

Accruals and deferred income
27,706
25,006

216,910
230,285



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
9,612
19,788

Net obligations under finance leases and hire purchase contracts
37,443
50,923

47,055
70,711


Secured creditors
The aggregate amount of creditors for which security has been given by the Company amounts to £50,925 (2023 - £64,175).
Hire purchase contracts are secured over the assets financed.

Page 8

 
JAMIE MOORE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,176
11,161


10,176
11,161

Amounts falling due 1-2 years

Bank loans
9,612
19,788


9,612
19,788



19,788
30,949



10.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
13,482
11,943

Between 1-5 years
37,442
50,923

50,924
62,866

Page 9

 
JAMIE MOORE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Deferred taxation




2024


£






At beginning of year
27,877


Credited to profit or loss
(4,315)



At end of year
23,562

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
23,562
27,877

23,562
27,877


12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £19,570 (2023 - £17,634). Contributions totalling £nil (2023 - £nil) were payable to the fund at the balance sheet date and are included in creditors.


Page 10