Caseware UK (AP4) 2023.0.135 2023.0.135 2025-04-302025-04-302024-05-01false22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03503175 2024-05-01 2025-04-30 03503175 2023-05-01 2024-04-30 03503175 2025-04-30 03503175 2024-04-30 03503175 c:Director2 2024-05-01 2025-04-30 03503175 d:MotorVehicles 2024-04-30 03503175 d:FurnitureFittings 2024-05-01 2025-04-30 03503175 d:FurnitureFittings 2025-04-30 03503175 d:FurnitureFittings 2024-04-30 03503175 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03503175 d:CurrentFinancialInstruments 2025-04-30 03503175 d:CurrentFinancialInstruments 2024-04-30 03503175 d:CurrentFinancialInstruments 2 2025-04-30 03503175 d:CurrentFinancialInstruments 2 2024-04-30 03503175 d:Non-currentFinancialInstruments 2025-04-30 03503175 d:Non-currentFinancialInstruments 2024-04-30 03503175 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03503175 c:FullAccounts 2024-05-01 2025-04-30 03503175 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03503175 c:Micro-entities 2024-05-01 2025-04-30 03503175 f:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 03503175










J P MANAGEMENT CONSULTANTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
J P MANAGEMENT CONSULTANTS LIMITED
REGISTERED NUMBER: 03503175

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
£
£


Fixed assets
2,080,756
2,061,420

Current assets
154,953
176,146

Creditors: amounts falling due within one year
(1,082,148)
(1,079,682)

Net current liabilities
 
 
(927,195)
 
 
(903,536)

Total assets less current liabilities
1,153,561
1,157,884

Creditors: amounts falling due after more than one year
-
(97,399)


Net assets
1,153,561
1,060,485



Capital and reserves
1,153,561
1,060,485


Notes


Average number of employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the 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 7 August 2025.



Mr J Patel
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
J P MANAGEMENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

J P Management Consultants Limited is a private company, limited by share capital, incorporated in England and Wales, registration number 03503175. The address of the registered office is Level 5A, Maple House, 149 Tottenham Court Road, London W1T 7NF.

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 Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

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 reporting date in the countries where the Company operates and generates income.


 
2.4

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 2

 
J P MANAGEMENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.5

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.

  
2.6

Investment property

Investment property is carried at fair value which, in directors opinion, is not materially different from its market value. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.


3.


Tangible fixed assets





Furniture & equipments

£



Cost or valuation


At 1 May 2024
2,916


Additions
2,000



At 30 April 2025

4,916



Depreciation


At 1 May 2024
2,881


Charge for the year on owned assets
509



At 30 April 2025

3,390



Net book value



At 30 April 2025
1,526



At 30 April 2024
35

Page 3

 
J P MANAGEMENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.


Fixed asset investments





Investment properties

£



Cost or valuation


At 1 May 2024
2,061,385


Additions
17,844



At 30 April 2025
2,079,229




In the opinion of the directors, the aggregate open market value of the properties is £2,061,385 (2023 - £1,996,446) and the value is shown in the accounts.


5.


Debtors

2025
2024
£
£


Trade debtors
6,000
6,000

Other debtors
106,000
36,000

VAT repayable
-
15,015

Directors' loan account
-
27,401

Prepayments
3,046
5,782

115,046
90,198



6.


Cash and cash equivalents

2025
2024
£
£

Bank & cash balances
39,907
85,948

39,907
85,948


Page 4

 
J P MANAGEMENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
-
16,165

Trade creditors
961
-

Amount due to connected company
-
1,005,503

Corporation tax
30,598
22,094

Other taxation and social security
8,007
-

Directors' loan account
1,006,662
-

Accruals and deferred income
35,920
35,920

1,082,148
1,079,682



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
-
97,399

-
97,399


Bank loans are secured by a fixed and floating charge over the assets of the company.


9.


Controlling party

The company was under the control of the directors Mr J Patel (50% B shares) and Mrs J Patel (50% A shares) by virtue of the fact that between them own 100% of the issued share capital. 

 
Page 5