Company Registration No. 12157706 (England and Wales)
Judge.me Ltd
Unaudited accounts
for the year ended 31 December 2024
Judge.me Ltd
Unaudited accounts
Contents
Judge.me Ltd
Company Information
for the year ended 31 December 2024
Company Number
12157706 (England and Wales)
Registered Office
C/O Buckworths 2nd Floor
1-3 Worship Street
London
EC2A 2AB
England
Accountants
The Accountancy Cloud
1 Fore Street Avenue
London
EC2Y 9DT
Judge.me Ltd
Statement of financial position
as at 31 December 2024
Intangible assets
21,775
21,775
Tangible assets
57,805
51,654
Cash at bank and in hand
1,239,349
999,550
Creditors: amounts falling due within one year
(127,162)
(127,574)
Net current assets
1,679,227
1,024,452
Net assets
1,791,600
1,130,674
Called up share capital
1
1
Profit and loss account
1,791,599
1,130,673
Shareholders' funds
1,791,600
1,130,674
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 September 2025 and were signed on its behalf by
CELIS, Peter-Jan
Director
Company Registration No. 12157706
Judge.me Ltd
Notes to the Accounts
for the year ended 31 December 2024
Judge.me Ltd is a private company, limited by shares, registered in England and Wales, registration number 12157706. The registered office is C/O Buckworths 2nd Floor, 1-3 Worship Street, London, EC2A 2AB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years Straight Line
Expenditure on research and development is written off in the year in which it is incurred.
Research and Development Tax Credit
Judge.me Limited received tax credits for qualifying research and development expenditure under the Research and Development tax relief scheme. These are presented as tax repayments in the Statement of Profit or Loss in line with disclosure requirements under FRS 102
Judge.me Ltd
Notes to the Accounts
for the year ended 31 December 2024
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
During the year, a review of prior year balances highlighted the need for corrections relating to Goodwill and Intangible assets. These have been rectified by way of a prior year adjustment, resulting in the following restatements:
Goodwill decreased by £2,771,619 to £nil.
Other Intangibles decreased by £2,771,618, from £2,793,393 to £21,775.
Accumulated amortisation of goodwill decreased by £831,486 to £nil.
The above adjustments impacted the prior year Profit and Loss, resulting in the following adjustments:
Retained earnings increased by £554,324, from £576,349 to £1,130,673.
Profit for the year increased by £277,162, from £264,216 to £541,378.
4
Intangible fixed assets
Other
At 31 December 2024
21,775
At 31 December 2024
21,775
At 31 December 2023
21,775
Judge.me Ltd
Notes to the Accounts
for the year ended 31 December 2024
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2024
5,263
130,936
136,199
Additions
2,151
41,905
44,056
At 31 December 2024
7,414
172,841
180,255
At 1 January 2024
2,428
82,117
84,545
Charge for the year
1,158
36,747
37,905
At 31 December 2024
3,586
118,864
122,450
At 31 December 2024
3,828
53,977
57,805
At 31 December 2023
2,835
48,819
51,654
6
Investments
Subsidiary undertakings
Valuation at 1 January 2024
32,793
Valuation at 31 December 2024
32,793
Amounts falling due within one year
Accrued income and prepayments
119,206
68,671
Amounts falling due after more than one year
Other debtors
89,703
42,404
8
Creditors: amounts falling due within one year
2024
2023
Trade creditors
61,714
112,505
Taxes and social security
(39,819)
(38,418)
Proposed dividends
-
40,000
Other creditors
34,811
(258)
Loans from directors
47,500
-
Judge.me Ltd
Notes to the Accounts
for the year ended 31 December 2024
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
The director's loans are interest free and repayable on demand.
10
Transactions with related parties
During the year, Judge.me Ltd paid dividends of £190k to Mr Peter-Jan Celis, a director of the company.
11
Average number of employees
During the year the average number of employees was 23 (2023: 17).