Caseware UK (AP4) 2024.0.164 2024.0.164 2024-01-01falseNo description of principal activity1818falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05171952 2023-12-31 05171952 2024-01-01 2024-12-31 05171952 2023-04-01 2024-03-31 05171952 2024-12-31 05171952 2024-03-31 05171952 c:Director4 2024-01-01 2024-12-31 05171952 d:PlantMachinery 2024-01-01 2024-12-31 05171952 d:PlantMachinery 2024-12-31 05171952 d:PlantMachinery 2024-03-31 05171952 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05171952 d:FurnitureFittings 2024-01-01 2024-12-31 05171952 d:FurnitureFittings 2024-12-31 05171952 d:FurnitureFittings 2024-03-31 05171952 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05171952 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05171952 d:CurrentFinancialInstruments 2024-12-31 05171952 d:CurrentFinancialInstruments 2024-03-31 05171952 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05171952 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05171952 d:ShareCapital 2024-12-31 05171952 d:ShareCapital 2024-03-31 05171952 d:SharePremium 2024-12-31 05171952 d:SharePremium 2024-03-31 05171952 d:CapitalRedemptionReserve 2024-12-31 05171952 d:CapitalRedemptionReserve 2024-03-31 05171952 d:RetainedEarningsAccumulatedLosses 2024-12-31 05171952 d:RetainedEarningsAccumulatedLosses 2024-03-31 05171952 c:FRS102 2024-01-01 2024-12-31 05171952 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05171952 c:FullAccounts 2024-01-01 2024-12-31 05171952 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05171952 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 05171952













J & M Sewing Service Ltd

Financial statements
Information for filing with the registrar

31 December 2024




 
J & M Sewing Service Ltd


Balance sheet
At 31 December 2024

2024
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,203
10,270

  
3,203
10,270

Current assets
  

Stocks
  
21,350
23,535

Debtors
 5 
22,922
38,159

Cash at bank and in hand
  
181,204
137,035

  
225,476
198,729

Creditors: amounts falling due within one year
 6 
(149,889)
(133,842)

Net current assets
  
 
 
75,587
 
 
64,887

Total assets less current liabilities
  
78,790
75,157

Provisions for liabilities
  

Deferred tax
  
(801)
(2,568)

  
 
 
(801)
 
 
(2,568)

Net assets
  
77,989
72,589


Capital and reserves
  

Called up share capital 
  
85
85

Share premium account
  
33,990
33,990

Capital redemption reserve
  
15
15

Profit and loss account
  
43,899
38,499

Shareholders' funds
  
77,989
72,589


1

 
J & M Sewing Service Ltd

    
Balance sheet (continued)
At 31 December 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 period 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 20 August 2025.




R M Hoare
Director

Registered number: 05171952
The notes on pages 3 to 6 form part of these financial statements. 
2

 
J & M Sewing Service Ltd
 
 

Notes to the financial statements
Period ended 31 December 2024

1.


General information

J & M Sewing Service Ltd ('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 1 Charlotte Square, Newcastle upon Tyne, Tyne & Wear, NE1 4XF.

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

Foreign currency translation

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

 
2.3

Revenue

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

 
2.4

Pensions

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. 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.


3

 
J & M Sewing Service Ltd
 

 
Notes to the financial statements
Period ended 31 December 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance
Fixtures and fittings
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the period was 18 (2023 - 18).

4

 
J & M Sewing Service Ltd
 
 

Notes to the financial statements
Period ended 31 December 2024

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost


At 1 January 2024
24,736
29,885
54,621


Disposals
(9,562)
(29,885)
(39,447)



At 31 December 2024

15,174
-
15,174



Depreciation


At 1 January 2024
20,703
23,648
44,351


Charge for the period
454
702
1,156


Disposals
(9,186)
(24,350)
(33,536)



At 31 December 2024

11,971
-
11,971



Net book value



At 31 December 2024
3,203
-
3,203



At 31 December 2024
4,033
6,237
10,270

5

 
J & M Sewing Service Ltd
 
 

Notes to the financial statements
Period ended 31 December 2024

5.


Debtors

2024
2024
£
£


Trade debtors
21,842
37,473

Other debtors
1,080
-

Prepayments and accrued income
-
686

22,922
38,159



6.


Creditors: amounts falling due within one year

2024
2024
£
£

Payments received on account
55,515
74,538

Trade creditors
10,618
11,827

Corporation tax
21,728
20,894

Other taxation and social security
18,900
23,260

Accruals and deferred income
43,128
3,323

149,889
133,842


 
6