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REGISTERED NUMBER: 03123646 (England and Wales)











Jemaris Ltd

Unaudited Financial Statements

for the Year Ended 30 September 2024






Jemaris Ltd (Registered number: 03123646)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Jemaris Ltd

Company Information
for the Year Ended 30 September 2024







Directors: J J S Dennett
M Dennett





Registered office: 28 Dartmouth Road
Chorlton Cum Hardy
Manchester
Greater Manchester
M21 8XJ





Registered number: 03123646 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

Jemaris Ltd (Registered number: 03123646)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
Fixed assets
Tangible assets 4 153 223
Investment property 5 479,632 479,632
479,785 479,855

Current assets
Cash at bank 5,545 2,452

Creditors
Amounts falling due within one year 6 (269,637 ) (282,961 )
Net current liabilities (264,092 ) (280,509 )
Total assets less current liabilities 215,693 199,346

Capital and reserves
Called up share capital 100 100
Retained earnings 215,593 199,246
Shareholders' funds 215,693 199,346

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Jemaris Ltd (Registered number: 03123646)

Balance Sheet - continued
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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 June 2025 and were signed on its behalf by:





J J S Dennett - Director


Jemaris Ltd (Registered number: 03123646)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. Statutory information

Jemaris Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Investment property
Investment properties are initially measured at cost and subsequently measured at fair value. Changes in fair value are recognised in profit or loss.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102. The directors consider that, because investment properties are not held for consumption, but for their investment potential, to depreciate them would not give a true and fair view.

If this departure from the Companies Act 2006 had not been made in order to give a true and fair view, the profit for the financial year would have been reduced by depreciation. However the amount of depreciation cannot reasonably be quantified, because depreciation is only one of many factors reflected in the annual valuation and the amount relating to the depreciation of the property cannot be separately identified.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

Jemaris Ltd (Registered number: 03123646)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. Tangible fixed assets
Fixtures
and
fittings
£   
Cost
At 1 October 2023
and 30 September 2024 5,546
Depreciation
At 1 October 2023 5,323
Charge for year 70
At 30 September 2024 5,393
Net book value
At 30 September 2024 153
At 30 September 2023 223

5. Investment property
Total
£   
Fair value
At 1 October 2023
and 30 September 2024 479,632
Net book value
At 30 September 2024 479,632
At 30 September 2023 479,632

6. Creditors: amounts falling due within one year
30.9.24 30.9.23
£    £   
Corporation tax 4,085 3,724
Directors' current accounts 264,442 277,047
Accrued expenses 1,110 2,190
269,637 282,961