Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 false Development of building projects 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.false 06956344 2024-08-01 2025-07-31 06956344 2023-08-01 2024-07-31 06956344 2025-07-31 06956344 2024-07-31 06956344 c:Director1 2024-08-01 2025-07-31 06956344 d:FreeholdInvestmentProperty 2024-08-01 2025-07-31 06956344 d:FreeholdInvestmentProperty 2025-07-31 06956344 d:FreeholdInvestmentProperty 2024-07-31 06956344 d:FreeholdInvestmentProperty 2 2024-08-01 2025-07-31 06956344 d:CurrentFinancialInstruments 2025-07-31 06956344 d:CurrentFinancialInstruments 2024-07-31 06956344 d:Non-currentFinancialInstruments 2025-07-31 06956344 d:Non-currentFinancialInstruments 2024-07-31 06956344 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 06956344 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 06956344 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 06956344 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 06956344 d:ShareCapital 2025-07-31 06956344 d:ShareCapital 2024-07-31 06956344 d:RevaluationReserve 2025-07-31 06956344 d:RevaluationReserve 2024-07-31 06956344 d:RetainedEarningsAccumulatedLosses 2025-07-31 06956344 d:RetainedEarningsAccumulatedLosses 2024-07-31 06956344 c:OrdinaryShareClass1 2024-08-01 2025-07-31 06956344 c:OrdinaryShareClass1 2025-07-31 06956344 c:OrdinaryShareClass1 2024-07-31 06956344 c:FRS102 2024-08-01 2025-07-31 06956344 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06956344 c:FullAccounts 2024-08-01 2025-07-31 06956344 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06956344 2 2024-08-01 2025-07-31 06956344 5 2024-08-01 2025-07-31 06956344 d:OtherDeferredTax 2025-07-31 06956344 d:OtherDeferredTax 2024-07-31 06956344 f:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06956344 3 JESTERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
3 JESTERS LIMITED REGISTERED NUMBER: 06956344 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 1,497,410 |  | 1,816,781
|  |  | 1,497,410 |  | 1,816,781
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 3,743 |  | 2,694 |
Cash at bank and in hand |  | 12,127 |  | 12,002 |
|  | 15,870 |  | 14,696 |
Creditors: amounts falling due within one year | 6 | (178,258) |  | (177,995) |
Net current liabilities |  |  | (162,388) |  | (163,299)
Total assets less current liabilities |  |  | 1,335,022 |  | 1,653,482
Creditors: amounts falling due after more than one year | 7 |  | (685,700) |  | (695,966)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (129,001) |  | (151,367) |
|  |  | (129,001) |  | (151,367)
Net assets |  |  | 520,321 |  | 806,149
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 300 |  | 300
Revaluation reserve |  |  | 79,000 |  | 79,000
Profit and loss account |  |  | 441,021 |  | 726,849
|  |  | 520,321 |  | 806,149
Page 1
3 JESTERS LIMITED REGISTERED NUMBER: 06956344 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 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. The Company has opted not to file the statement of income and retained earnings 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 9 March 2026.
Talwinder Singh Mandair
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
3 JESTERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 06956344. The Company's registered office is 79 Vernon Road, Birmingham, B16 9SQ. The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1. 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. Cash flow Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.
| 2.2 | Going concern
These accounts have been prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
3 JESTERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 balance sheet 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 balance sheet 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 balance sheet date.
| 2.8 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss. Page 4
3 JESTERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.9 | Investment property
Investment property is carried at fair value determined annually by external valuers 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.
| 2.10 | Debtors
Short term debtors are measured at transaction price, 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. 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.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | 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 1 (2024 - 1).
Page 5
3 JESTERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 1,816,781
| Disposals | (188,948)
| Surplus on revaluation | (130,423)
| At 31 July 2025 | 1,497,410
The 2025 valuations were made by the director, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,294 | -
| Prepayments and accrued income | 1,449 | 2,694
|  | 3,743 | 2,694
Page 6
3 JESTERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 72,106 | 75,178
| Other creditors | 104,856 | 101,521
| Accruals and deferred income | 1,296 | 1,296
|  | 178,258 | 177,995
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 72,106 | 75,178
|  | 72,106 | 75,178
| Details of security provided:
Bank loans are secured by fixed and floating charges over the assets of the company in favour of Barclays Bank PLC.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 685,700 | 695,966
|  | 685,700 | 695,966
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 685,700 | 695,966
|  | 685,700 | 695,966
| Details of security provided:
Bank loans are secured by fixed and floating charges over the assets of the company in favour of Barclays Bank PLC. Page 7
3 JESTERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (151,367)
| Charged to profit or loss | 22,366
| At end of year | (129,001)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation of investment property | (129,002) | (151,367)
|  | (129,002) | (151,367)
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 300 (2024 - 300) Ordinary shares of £1.00 each | 300 | 300
10. | Transactions with directors
As at the balance sheet date £70,773 (2024: £46,191) was due to the director. The loan is interest free and repayable on demand.
Page 8