Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC686208 2024-04-01 2025-03-31 SC686208 2023-04-01 2024-03-31 SC686208 2025-03-31 SC686208 2024-03-31 SC686208 c:Director1 2024-04-01 2025-03-31 SC686208 c:Director2 2024-04-01 2025-03-31 SC686208 c:RegisteredOffice 2024-04-01 2025-03-31 SC686208 d:CurrentFinancialInstruments 2025-03-31 SC686208 d:CurrentFinancialInstruments 2024-03-31 SC686208 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC686208 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC686208 d:ShareCapital 2025-03-31 SC686208 d:ShareCapital 2024-03-31 SC686208 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC686208 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC686208 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC686208 c:OrdinaryShareClass1 2025-03-31 SC686208 c:OrdinaryShareClass1 2024-03-31 SC686208 c:OrdinaryShareClass2 2024-04-01 2025-03-31 SC686208 c:OrdinaryShareClass2 2025-03-31 SC686208 c:OrdinaryShareClass2 2024-03-31 SC686208 c:OrdinaryShareClass3 2024-04-01 2025-03-31 SC686208 c:OrdinaryShareClass3 2025-03-31 SC686208 c:OrdinaryShareClass3 2024-03-31 SC686208 c:OrdinaryShareClass4 2024-04-01 2025-03-31 SC686208 c:OrdinaryShareClass4 2025-03-31 SC686208 c:OrdinaryShareClass4 2024-03-31 SC686208 c:OrdinaryShareClass5 2024-04-01 2025-03-31 SC686208 c:OrdinaryShareClass5 2025-03-31 SC686208 c:OrdinaryShareClass5 2024-03-31 SC686208 c:FRS102 2024-04-01 2025-03-31 SC686208 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC686208 c:FullAccounts 2024-04-01 2025-03-31 SC686208 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC686208 2 2024-04-01 2025-03-31 SC686208 6 2024-04-01 2025-03-31 SC686208 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC686208










JERKS HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
JERKS HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
E T F Ho 
S A Ho 




Registered number
SC686208



Registered office
Pentland House
Saltire Centre

Glenrothes

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
JERKS HOLDINGS LIMITED
REGISTERED NUMBER: SC686208

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Investments
 4 
2,610,697
2,637,907

  
2,610,697
2,637,907

Current assets
  

Cash at bank and in hand
  
28,937
5,763

  
28,937
5,763

Creditors: amounts falling due within one year
 5 
(2,394,063)
(2,477,167)

Net current liabilities
  
 
 
(2,365,126)
 
 
(2,471,404)

Total assets less current liabilities
  
245,571
166,503

  

Net assets
  
245,571
166,503


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
245,471
166,403

  
245,571
166,503


Page 1

 
JERKS HOLDINGS LIMITED
REGISTERED NUMBER: SC686208

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 income and retained earnings 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 6 August 2025.




E T F Ho
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
JERKS HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The Company is limited by shares and incorporated in Scotland with registration number SC686208. The registered office is Pentland House, Saltire Centre, Glenrothes, KY6 2AH. 
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

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

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. The directors have considered a period of 12 months from the date of approval of the financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.


3.


Employees

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

Page 3

 
JERKS HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 April 2024
2,637,907


Disposals
(114,696)


Revaluations
87,486



At 31 March 2025
2,610,697





5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
2,392,563
2,475,767

Accruals and deferred income
1,500
1,400

2,394,063
2,477,167



6.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



26 (2024 - 26) Ordinary A shares of £1.00 each
26
26
26 (2024 - 26) Ordinary B shares of £1.00 each
26
26
16 (2024 - 16) Ordinary C shares of £1.00 each
16
16
16 (2024 - 16) Ordinary D shares of £1.00 each
16
16
16 (2024 - 16) Ordinary E shares of £1.00 each
16
16

100

100



Page 4