Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06924931 2024-01-01 2024-12-31 06924931 2023-01-01 2023-12-31 06924931 2024-12-31 06924931 2023-12-31 06924931 c:Director1 2024-01-01 2024-12-31 06924931 d:MotorVehicles 2024-01-01 2024-12-31 06924931 d:MotorVehicles 2024-12-31 06924931 d:MotorVehicles 2023-12-31 06924931 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06924931 d:Goodwill 2024-12-31 06924931 d:Goodwill 2023-12-31 06924931 d:FreeholdInvestmentProperty 2024-01-01 2024-12-31 06924931 d:FreeholdInvestmentProperty 2024-12-31 06924931 d:CurrentFinancialInstruments 2024-12-31 06924931 d:CurrentFinancialInstruments 2023-12-31 06924931 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06924931 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06924931 d:ShareCapital 2024-12-31 06924931 d:ShareCapital 2023-12-31 06924931 d:SharePremium 2024-12-31 06924931 d:SharePremium 2023-12-31 06924931 d:RetainedEarningsAccumulatedLosses 2024-12-31 06924931 d:RetainedEarningsAccumulatedLosses 2023-12-31 06924931 c:OrdinaryShareClass1 2024-01-01 2024-12-31 06924931 c:OrdinaryShareClass1 2024-12-31 06924931 c:OrdinaryShareClass1 2023-12-31 06924931 c:FRS102 2024-01-01 2024-12-31 06924931 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06924931 c:FullAccounts 2024-01-01 2024-12-31 06924931 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06924931 2 2024-01-01 2024-12-31 06924931 6 2024-01-01 2024-12-31 06924931 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 06924931 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06924931 JCTA SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
JCTA SERVICES LIMITED REGISTERED NUMBER: 06924931 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 19,332 |  | 27,332
Investments | 6 |  | 225,100 |  | -
Investment property | 7 |  | 445,500 |  | -
|  |  | 689,932 |  | 27,332
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 8 | 153,085 |  | 489,735 |
Cash at bank and in hand | 9 | 6,828 |  | 25,005 |
|  | 159,913 |  | 514,740 |
Creditors: amounts falling due within one year | 10 | (85,082) |  | (23,896) |
Net current assets |  |  | 74,831 |  | 490,844
Total assets less current liabilities |  |  | 764,763 |  | 518,176
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (4,833) |  | (6,833) |
|  |  | (4,833) |  | (6,833)
Net assets |  |  | 759,930 |  | 511,343
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 200 |  | 100
Share premium account |  |  | 225,000 |  | -
Profit and loss account |  |  | 534,730 |  | 511,243
|  |  | 759,930 |  | 511,343
The director considers 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 director acknowledges his 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. Page 1
JCTA SERVICES LIMITED REGISTERED NUMBER: 06924931 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The Company has opted not to file the profit and loss account 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 10 December 2025.
Mr B L Jaffe
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
JCTA Services Limited is a private company, limited by shares, registered in England and Wales, registration number 6924931. The registered office is Dunn's Hat Factory,106-110 Kentish Town Road, London NW1 9PX . 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Other operating income
Other operating income represents partnership income and losses from Jaffe & Co LLP and other income receivable.
| 2.4 | Finance costs
Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | 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. Page 4
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | straight line basis
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 the Statement of Income and Retained Earnings.
| 2.8 | Investment property
Investment property is carried at fair value and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.10 | Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short term creditors are measured at the transaction price. Page 5
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.13 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.
| 2.14 | Group financial statements
The financial statements present information about the Company as an individual undertaking and not about its group. The Company and its subsidiary undertaking comprises a small-sized group. The Company has therefore taken advantage of the exemptions provided by section 399 of the Company Act 2006 not to prepare group financial statements.
3. | Employees
| The average monthly number of employees, including director, during the year was 1 (2023 - 1).
Page 6
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2024 | 310,310
| At 31 December 2024 | 310,310
| Amortisation |
| At 1 January 2024 | 310,310
| At 31 December 2024 | 310,310
| Net book value |
| At 31 December 2024 | -
| At 31 December 2023 | -
Page 7
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 January 2024 | 31,999
| At 31 December 2024 | 31,999
| Depreciation |
| At 1 January 2024 | 4,667
| Charge for the year on owned assets | 8,000
| At 31 December 2024 | 12,667
| Net book value |
| At 31 December 2024 | 19,332
| At 31 December 2023 | 27,332
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 225,100
| At 31 December 2024 | 225,100
Page 8
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 445,500
| At 31 December 2024 | 445,500
The 2024 valuations were made by the director, on an open market value for existing use basis.
8. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 477,133
| Other debtors | 153,085 | 12,602
|  | 153,085 | 489,735
9. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,828 | 25,005
|  | 6,828 | 25,005
Page 9
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 31,678 | -
| Amounts owed to group undertakings | 43,000 | -
| Corporation tax | 4,620 | 20,896
| Other creditors | 2,784 | -
| Accruals and deferred income | 3,000 | 3,000
|  | 85,082 | 23,896
11. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | (6,833)
| Charged to profit or loss | 2,000
| At end of year | (4,833)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (4,833) | (6,833)
|  | (4,833) | (6,833)
12. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 200 (2023 - 100) Ordinary shares of £1.00 each | 200 | 100
On 5 January 2024, the company issued 100 Ordinary shares of £1 each for a non-cash consideration. Page 10
JCTA SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
13. | Transactions with directors
During the year the company has provided a loan to Mr B L Jaffe, the sole director of the company. At the balance sheet date the amount outstanding amounted to £23,898 (2023: £12,602). Interest amounting to £406 (2023: £136) was paid on the loan. The maximum amount outstanding during the year in respect of the loan was £23,898 (2023: £12,602).
14. | Related party transactions
| The company has taken advantage of the exemption allowed by FRS102 paragraph 33.1A not to disclose any transactions with wholly owned subsidiary undertakings.
Page 11