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Registered Number: 10040354
England and Wales
JEMMA BUSINESS ASSOCIATES LTD
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Jemma Business Associates Ltd Contents Page For the year ended 31 March 2026
Company information | 1
Statement of financial position | 2

Jemma Business Associates Ltd Company Information For the year ended 31 March 2026
Director | Jemma Jane Bartholomew
Registered Number | 10040354
Registered Office | 20 Horseshoe Walk Bath Avon BA2 6DE
Accountants | Paulley's Taxation Ltd Marsa Scala 3 Merrivale Road, Hilsea Portsmouth PO2 0TJ
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Jemma Business Associates Ltd Statement of Financial Position As at 31 March 2026
|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 422 |  |  | 797
Current assets |  | 3,483 |  |  | 2,657 |
Creditors: amount falling due within one year |  | (2,519) |  |  | (3,146) |
Net current assets |  |  | 964 |  |  | (489)
Total assets less current liabilities |  |  | 1,386 |  |  | 308
Net assets |  |  | 1,386 |  |  | 308
Capital and reserves |  |  | 1,386 |  |  | 308
NOTES TO THE ACCOUNTS General Information Jemma Business Associates Ltd is a private company, limited by shares, registered in England and Wales, registration number 10040354, registration address 20 Horseshoe Walk, Bath, Avon, BA2 6DE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 33.33% Straight Line
2. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 April 2025 | 4,002 |  | 4,002
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 4,002 |  | 4,002
Depreciation
At 01 April 2025 | 3,205 |  | 3,205
Charge for year | 375 |  | 375
On disposals | - |  | -
At 31 March 2026 | 3,580 |  | 3,580
Net book values
Closing balance as at 31 March 2026 | 422 |  | 422
Opening balance as at 01 April 2025 | 797 |  | 797
3. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 28 April 2026 and were signed by:
-------------------------------- Jemma Jane Bartholomew Director
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