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# JEMSTONE CONSULTANCY LIMITED

## Company Registration Number:
04869221 (England and Wales)

## Unaudited statutory accounts for the year ended 31 July 2025

## Period of accounts

## Start date: 01 August 2024

## End date: 31 July 2025

# JEMSTONE CONSULTANCY LIMITED

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Company Information - 3 |
Report of the Directors - 4 |
Profit and Loss Account - 5 |
Balance sheet - 6 |
Additional notes - 8 |
Balance sheet notes - 12 |

# JEMSTONE CONSULTANCY LIMITED

## Company Information

for the Period Ended 31 July 2025

Director: |  | Mrs S J Lewis
|  | S L Smith
Secretary: |  | Mrs S J Lewis
Registered office: |  | 17 Lambsfrith Grove Hempstead Gillingham England ME7 3RU
Company Registration Number: |  | 04869221 (England and Wales)

# JEMSTONE CONSULTANCY LIMITED

## Directors' Report Period Ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Principal Activities

The principal activity of the company in the period under review continues to be that of providing consultancy and training services.

Political and charitable donations

During the year the company did not make any political or charitable contributions.

Directors

The directors shown below have held office during the whole of the period from 01 August 2024 to 31 July 2025
Mrs S J Lewis
S L Smith

Secretary
Mrs S J Lewis

This report was approved by the board of directors on 22 September 2025
And Signed On Behalf Of The Board By:

Name: Mrs S J Lewis
Status: Director

# JEMSTONE CONSULTANCY LIMITED

## Profit and Loss Account

for the Period Ended 31 July 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Turnover |  | 18,823 | 59,488
Cost of sales |  | ( 17,342 ) | ( 25,634 )
Gross Profit or (Loss) |  | 1,481 | 33,854
Administrative Expenses |  | ( 10,043 ) | ( 13,612 )
Operating Profit or (Loss) |  | ( 8,562 ) | 20,242
Profit or (Loss) Before Tax |  | ( 8,562 ) | 20,242
Tax on Profit |  | ( 0 ) | ( 3,807 )
Profit or (Loss) for Period |  | ( 8,562 ) | 16,435

The notes form part of these financial statements

# JEMSTONE CONSULTANCY LIMITED

## Balance sheet

As at 31 July 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 5 | 5,427 | 7,006
Total fixed assets: |  | 5,427 | 7,006
Current assets
Debtors: | 6 | 2,829 | 1,864
Cash at bank and in hand: |  | 1,924 | 1,774
Total current assets: |  | 4,753 | 3,638
Creditors: amounts falling due within one year: | 7 | ( 18,565 ) | ( 10,467 )
Net current assets (liabilities): |  | ( 13,812 ) | ( 6,829 )
Total assets less current liabilities: |  | ( 8,385 ) | 177
Total net assets (liabilities): |  | ( 8,385 ) | 177

The notes form part of these financial statements

# JEMSTONE CONSULTANCY LIMITED

## Balance sheet continued

As at 31 July 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | ( 8,485 ) | 77
Shareholders funds: |  | ( 8,385 ) | 177

For the year ending 31 July 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 22 September 2025
And Signed On Behalf Of The Board By:

Name: Mrs S J Lewis
Status: Director

The notes form part of these financial statements

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  The accounts have been prepared under the historical cost convention.

  Turnover policy

  Turnover represents net invoiced sales of services, excluding Value Added Tax.

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Fixtures, fittings and equipment :- 25% on reducing balance.

  Intangible fixed assets amortisation policy

  Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed when circumstances indicate that the carrying value of an asset may not be fully recoverable.

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 3. Off balance sheet disclosure

  No

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Dividends

| 2025 £ | 2024 £
--- | --- | ---
Dividends paid | 0 | 16,400

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 5. Tangible assets

| Fixtures & fittings | Total
--- | --- | ---
Cost | £ | £
At 01 August 2024 | 46,084 | 46,084
Additions | 229 | 229
Disposals | - | -
Revaluations | - | -
Transfers | - | -
At 31 July 2025 | 46,313 | 46,313
Depreciation |  |
At 01 August 2024 | 39,078 | 39,078
Charge for year | 1,808 | 1,808
On disposals | - | -
Other adjustments | - | -
At 31 July 2025 | 40,886 | 40,886
Net book value |  |
At 31 July 2025 | 5,427 | 5,427
At 31 July 2024 | 7,006 | 7,006

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 6. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Trade debtors | 384 | 0
Other debtors | 2,445 | 1,864
Total | 2,829 | 1,864

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 7.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 969 | 1,395
Taxation and social security | 0 | 3,807
Other creditors | 17,596 | 5,265
Total | 18,565 | 10,467

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 8. Financial Commitments

  There were no capital commitments either contracted for or authorised by the director but not contracted for at 31 July 2025 (2024: £nil).

# JEMSTONE CONSULTANCY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 9. Post balance sheet events

  There were no significant post balance sheet events.