Jemma Business Associates Ltd

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.

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

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

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