Caseware UK (AP4) 2025.0.111 2025.0.111 2025-05-31 2025-05-31 false false 2024-06-01 false The principal activity of the company during the year was that of providing acting services.2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09395932 2024-06-01 2025-05-31 09395932 2023-06-01 2024-05-31 09395932 2025-05-31 09395932 2024-05-31 09395932 c:CompanySecretary1 2024-06-01 2025-05-31 09395932 c:Director1 2024-06-01 2025-05-31 09395932 c:Director2 2024-06-01 2025-05-31 09395932 c:RegisteredOffice 2024-06-01 2025-05-31 09395932 d:PatentsTrademarksLicencesConcessionsSimilar 2025-05-31 09395932 d:PatentsTrademarksLicencesConcessionsSimilar 2024-05-31 09395932 d:OtherResidualIntangibleAssets 2024-06-01 2025-05-31 09395932 d:CurrentFinancialInstruments 2025-05-31 09395932 d:CurrentFinancialInstruments 2024-05-31 09395932 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 09395932 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09395932 d:ShareCapital 2025-05-31 09395932 d:ShareCapital 2024-05-31 09395932 d:RetainedEarningsAccumulatedLosses 2025-05-31 09395932 d:RetainedEarningsAccumulatedLosses 2024-05-31 09395932 c:FRS102 2024-06-01 2025-05-31 09395932 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09395932 c:FullAccounts 2024-06-01 2025-05-31 09395932 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09395932 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2024-06-01 2025-05-31 09395932 2 2024-06-01 2025-05-31 09395932 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-06-01 2025-05-31 09395932 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 09395932 JEAN POUND LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
JEAN POUND LIMITED
COMPANY INFORMATION
Directors | C Egerton
| T Egerton
Company secretary | C Egerton
Registered number | 09395932
Registered office | 5 Elstree Gate
| Elstree Way
| Borehamwood
| Hertfordshire
| United Kingdom
| WD6 1JD
Accountants | Sopher + Co LLP
| Chartered Accountants
| 5 Elstree Gate
| Elstree Way
| Borehamwood
| Hertfordshire
| WD6 1JD
JEAN POUND LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 6
JEAN POUND LIMITED REGISTERED NUMBER:09395932
STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 15,833 |  | 3,333
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 121,727 |  | 175,985 |
Bank and cash balances |  | 4,141,541 |  | 433,174 |
|  | 4,263,268 |  | 609,159 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (30,547) |  | (62,911) |
Net current assets |  |  | 4,232,721 |  | 546,248
Net assets |  |  | 4,248,554 |  | 549,581
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 4,248,454 |  | 549,481
|  |  | 4,248,554 |  | 549,581
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 year 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 by:
T Egerton
Director
Date: 5 December 2025
The notes on pages 2 to 6 form part of these financial statements. Page 1
JEAN POUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Jean Pound Limited is a private company limited by shares, incorporated in England and Wales. The registered office is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD. The principal activity of the company continued to be the provision of acting services. The company's functional and presentational currency is £ Sterling. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Turnover
Turnover is measured at the fair value of amounts receivable in respect services provided in the year and excluding value added tax. Revenue from services is recognised when all contractual obligations have been met.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 2
JEAN POUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss 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.
| 2.6 | Taxation
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 reporting date in the countries where the Company operates and generates income.
| 2.7 | 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. The estimated useful lives range as follows:
|  |  |  | Other intangible fixed assets | - | 18 | Months
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
JEAN POUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.11 | Basic financial instruments
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
JEAN POUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Intangible assets
|  | Other intangible asset
|  | £
| Cost |
| At 1 June 2024 | 30,000
| Additions | 28,500
| At 31 May 2025 | 58,500
| Amortisation |
| At 1 June 2024 | 26,667
| Charge for the year on owned assets | 16,000
| At 31 May 2025 | 42,667
| Net book value |
| At 31 May 2025 | 15,833
| At 31 May 2024 | 3,333
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related parties | 34,192 | 3,627
| Prepayments and accrued income | 87,535 | 172,358
|  | 121,727 | 175,985
Page 5
JEAN POUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,037 | -
| Corporation tax | - | 15,586
| Other taxation and social security | 2,150 | 507
| Other creditors | 124 | 2,807
| Accruals and deferred income | 24,236 | 44,011
|  | 30,547 | 62,911
7. | Related party transactions
| Amounts owed from related parties are interest free and repayable on demand, to companies under common control and ownership. Included within other creditors are amounts totalling £124 (2024 - £2,807) owed to the directors. These amounts are interest free and repayable on demand.
Page 6