Caseware UK (AP4) 2024.0.164 2024.0.164 true2023-10-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalse43 08727870 2023-10-01 2024-09-30 08727870 2022-10-01 2023-09-30 08727870 2024-09-30 08727870 2023-09-30 08727870 c:Director3 2023-10-01 2024-09-30 08727870 d:Goodwill 2024-09-30 08727870 d:Goodwill 2023-09-30 08727870 d:CurrentFinancialInstruments 2024-09-30 08727870 d:CurrentFinancialInstruments 2023-09-30 08727870 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 08727870 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 08727870 d:ShareCapital 2024-09-30 08727870 d:ShareCapital 2023-09-30 08727870 d:RetainedEarningsAccumulatedLosses 2024-09-30 08727870 d:RetainedEarningsAccumulatedLosses 2023-09-30 08727870 c:FRS102 2023-10-01 2024-09-30 08727870 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08727870 c:FullAccounts 2023-10-01 2024-09-30 08727870 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08727870 6 2023-10-01 2024-09-30 08727870 d:Goodwill d:OwnedIntangibleAssets 2023-10-01 2024-09-30 08727870 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 08727870













NLJIS Holdings Limited

Financial statements
Information for filing with the registrar

30 September 2024




 
NLJIS Holdings Limited


Balance sheet
At 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,271,503
2,348,503

Investments
 5 
440,003
440,003

  
2,711,506
2,788,506

Current assets
  

Cash at bank and in hand
  
4,009
18,357

  
4,009
18,357

Creditors: amounts falling due within one year
 6 
(1,205,164)
(1,365,748)

Net current liabilities
  
 
 
(1,201,155)
 
 
(1,347,391)

Total assets less current liabilities
  
1,510,351
1,441,115

  

Net assets
  
1,510,351
1,441,115


Capital and reserves
  

Called up share capital 
  
1,300
1,300

Profit and loss account
  
1,509,051
1,439,815

Shareholders' funds
  
1,510,351
1,441,115


1

 
NLJIS Holdings Limited

    
Balance sheet (continued)
At 30 September 2024

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 comprehensive income 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 24 June 2025.




C R Newton
Director

Registered number: 08727870
The notes on pages 3 to 5 form part of these financial statements. 

2

 
NLJIS Holdings Limited
 
 

Notes to the financial statements
Year ended 30 September 2024

1.


General information

NLJIS Holdings Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is Victoria House, Toward Road, Sunderland, Tyne and Wear, SR1 2QF.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

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.


 
2.3

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 statement of comprehensive income over its useful economic life as shown below.

Goodwill - 40 years straight line

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.


3

 
NLJIS Holdings Limited
 
 

Notes to the financial statements
Year ended 30 September 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 3).


4.


Intangible assets




Goodwill

£



Cost


At 1 October 2023
3,080,000



At 30 September 2024

3,080,000



Amortisation


At 1 October 2023
731,497


Charge for the year 
77,000



At 30 September 2024

808,497



Net book value



At 30 September 2024
2,271,503



At 30 September 2023
2,348,503




5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
440,003



At 30 September 2024
440,003




4

 
NLJIS Holdings Limited
 
 

Notes to the financial statements
Year ended 30 September 2024

6.


Creditors: amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
957,541
997,917

Corporation tax
-
16,854

Other creditors
245,936
349,289

Accruals and deferred income
1,687
1,688

1,205,164
1,365,748



7.


Related party transactions

Transactions with directors
During the year the directors loaned £245,597 (2023 - £107,878) to the company.  Also during the year the directors withdrew £214,180 (2023 - £335,623) from the company.  At the balance sheet date the company owed the directors £245,936 (2023 - £214,519). No interest has been charged on these balances.
Just Insurance Agents Limited
Just Insurance Agents Limited is a subsidiary undertaking of this company.  During the year Just Insurance Agents Limited advanced NLJIS Holdings Limited £216,785 (2023 - £267,000) and met expenditure on behalf of NLJIS Holdings Limited amounting to £2,840 (2023 - £1,596).  NLJIS Limited repaid £260,000 (2023 - £62,500) to Just Insurance Agents Limited during the year. At the balance sheet date Just Insurance Agents Limited were owed £957,538 (2023 - £997,913).  The company has not been charged interest on on this amount.

 
5