Company registration number 05167714 (England and Wales)
JEMMETT SOFTWARE DEVELOPMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
JEMMETT SOFTWARE DEVELOPMENT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
JEMMETT SOFTWARE DEVELOPMENT LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
430
1,479
Current assets
Debtors
4
24,813
46,828
Cash at bank and in hand
15,746
25,678
40,559
72,506
Creditors: amounts falling due within one year
5
(5,343)
(13,083)
Net current assets
35,216
59,423
Net assets
35,646
60,902
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
35,546
60,802
Total equity
35,646
60,902

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 November 2025 and are signed on its behalf by:
Mr B A L Jemmett
Mrs P M Jemmett
Director
Director
Company registration number 05167714 (England and Wales)
JEMMETT SOFTWARE DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Jemmett Software Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Hanwell Court, Hanwell, Banbury, Oxon, OX17 1HF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings and equipment
33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

JEMMETT SOFTWARE DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company, under service contracts, during the year was:

2025
2024
Number
Number
Total
1
1
JEMMETT SOFTWARE DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024 and 30 June 2025
21,203
Depreciation and impairment
At 1 July 2024
19,724
Depreciation charged in the year
1,049
At 30 June 2025
20,773
Carrying amount
At 30 June 2025
430
At 30 June 2024
1,479
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
21,367
44,875
Other debtors
3,446
1,953
24,813
46,828
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
270
502
Taxation and social security
-
0
195
Other creditors
5,073
12,386
5,343
13,083
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
ordinary shares of £1 each
100
100
100
100
JEMMETT SOFTWARE DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
1,200
1,200

The company has a 2 month notice period for the above lease agreement.

2025-06-30 2024-07-01 false false false 30 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr B A L Jemmett Mrs PM Jemmett Mrs P Jemmett 05167714 2024-07-01 2025-06-30 05167714 2025-06-30 05167714 2024-06-30 05167714 core:OtherPropertyPlantEquipment 2025-06-30 05167714 core:OtherPropertyPlantEquipment 2024-06-30 05167714 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 05167714 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 05167714 core:WithinOneYear 2025-06-30 05167714 core:WithinOneYear 2024-06-30 05167714 core:CurrentFinancialInstruments 2025-06-30 05167714 core:CurrentFinancialInstruments 2024-06-30 05167714 core:ShareCapital 2025-06-30 05167714 core:ShareCapital 2024-06-30 05167714 core:RetainedEarningsAccumulatedLosses 2025-06-30 05167714 core:RetainedEarningsAccumulatedLosses 2024-06-30 05167714 core:ShareCapitalOrdinaryShareClass1 2025-06-30 05167714 core:ShareCapitalOrdinaryShareClass1 2024-06-30 05167714 bus:Director1 2024-07-01 2025-06-30 05167714 bus:CompanySecretaryDirector1 2024-07-01 2025-06-30 05167714 core:FurnitureFittings 2024-07-01 2025-06-30 05167714 2023-07-01 2024-06-30 05167714 core:OtherPropertyPlantEquipment 2024-06-30 05167714 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 05167714 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 05167714 bus:OrdinaryShareClass1 2025-06-30 05167714 bus:OrdinaryShareClass1 2024-06-30 05167714 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05167714 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05167714 bus:FRS102 2024-07-01 2025-06-30 05167714 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 05167714 bus:Director2 2024-07-01 2025-06-30 05167714 bus:CompanySecretary1 2024-07-01 2025-06-30 05167714 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP