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REGISTERED NUMBER: 01924460 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

JAYNE BEARD ASSOCIATES LIMITED

JAYNE BEARD ASSOCIATES LIMITED (REGISTERED NUMBER: 01924460)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAYNE BEARD ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: R A Beard





SECRETARY: R A Beard





REGISTERED OFFICE: Provincial House
3 Goldington Road
Bedford
Bedfordshire
MK40 3JY





REGISTERED NUMBER: 01924460 (England and Wales)





ACCOUNTANTS: 80K Limited
59a Day's Lane
Biddenham
Bedford
Bedfordshire
MK40 4AE

JAYNE BEARD ASSOCIATES LIMITED (REGISTERED NUMBER: 01924460)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,094 12,715
Investment property 6 2,294,768 2,257,268
2,301,862 2,269,983

CURRENT ASSETS
Debtors 7 146,685 298,802
Cash at bank 178,019 152,835
324,704 451,637
CREDITORS
Amounts falling due within one year 8 (426,960 ) (543,397 )
NET CURRENT LIABILITIES (102,256 ) (91,760 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,199,606

2,178,223

CREDITORS
Amounts falling due after more than one
year

9

(1,215,360

)

(1,242,773

)
NET ASSETS 984,246 935,450

CAPITAL AND RESERVES
Called up share capital 56 56
Capital redemption reserve 44 44
Retained earnings 984,146 935,350
SHAREHOLDERS' FUNDS 984,246 935,450

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JAYNE BEARD ASSOCIATES LIMITED (REGISTERED NUMBER: 01924460)

BALANCE SHEET - continued
31 DECEMBER 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 director and authorised for issue on 11 August 2025 and were signed by:





R A Beard - Director


JAYNE BEARD ASSOCIATES LIMITED (REGISTERED NUMBER: 01924460)

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

1. STATUTORY INFORMATION

Jayne Beard Associates Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 20% on reducing balance

Investment property
Investment properties have been revalued in the year to open market value by the directors.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

JAYNE BEARD ASSOCIATES LIMITED (REGISTERED NUMBER: 01924460)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 20,000
AMORTISATION
At 1 January 2024
and 31 December 2024 20,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 13,273 42,422 20,380 76,075
Additions - - 1,160 1,160
Disposals - (25,922 ) - (25,922 )
At 31 December 2024 13,273 16,500 21,540 51,313
DEPRECIATION
At 1 January 2024 10,156 35,770 17,434 63,360
Charge for year 624 1,572 1,200 3,396
Eliminated on disposal - (22,537 ) - (22,537 )
At 31 December 2024 10,780 14,805 18,634 44,219
NET BOOK VALUE
At 31 December 2024 2,493 1,695 2,906 7,094
At 31 December 2023 3,117 6,652 2,946 12,715

JAYNE BEARD ASSOCIATES LIMITED (REGISTERED NUMBER: 01924460)

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

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024 2,257,268
Additions 37,500
At 31 December 2024 2,294,768
NET BOOK VALUE
At 31 December 2024 2,294,768
At 31 December 2023 2,257,268

Fair value at 31 December 2024 is represented by:
£   
Valuation in 2021 448,904
Cost 1,845,864
2,294,768

If investment properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 1,845,864 1,684,924

The investment properties were valued on an open market basis on 31 December 2024 by the director .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 40,111 40,048
Amounts owed by participating interests 93,040 243,749
Prepayments 13,534 15,005
146,685 298,802

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 155,959 270,988
Amounts owed to participating interests 132,450 132,450
Corporation tax 18,215 14,556
Social security and other taxes 8,964 12,960
VAT 25,057 11,996
Client account 50,000 50,000
Other creditors 1,713 1,835
Accrued expenses 24,602 38,612
426,960 543,397

JAYNE BEARD ASSOCIATES LIMITED (REGISTERED NUMBER: 01924460)

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

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 4,780 14,912
Mortgage 1,210,580 1,227,861
1,215,360 1,242,773

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 14,780 24,912
Mortgage 1,210,580 1,227,861
1,225,360 1,252,773