Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 true 2 2 creation and exploitation of intellectual property The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-04-01 false true false 07966868 2025-04-01 2026-03-31 07966868 2024-04-01 2025-03-31 07966868 2026-03-31 07966868 2025-03-31 07966868 c:Director1 2025-04-01 2026-03-31 07966868 d:CurrentFinancialInstruments 2026-03-31 07966868 d:CurrentFinancialInstruments 2025-03-31 07966868 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 07966868 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07966868 d:ShareCapital 2026-03-31 07966868 d:ShareCapital 2025-03-31 07966868 d:RetainedEarningsAccumulatedLosses 2026-03-31 07966868 d:RetainedEarningsAccumulatedLosses 2025-03-31 07966868 c:OrdinaryShareClass1 2025-04-01 2026-03-31 07966868 c:OrdinaryShareClass1 2026-03-31 07966868 c:OrdinaryShareClass1 2025-03-31 07966868 c:FRS102 2025-04-01 2026-03-31 07966868 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07966868 c:FullAccounts 2025-04-01 2026-03-31 07966868 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07966868 2 2025-04-01 2026-03-31 07966868 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07966868 JJL RIGHTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
JJL RIGHTS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 4
JJL RIGHTS LIMITED REGISTERED NUMBER:07966868
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 854 |  | 1,102 |
Cash at bank and in hand |  | 67,147 |  | 97,132 |
|  | 68,001 |  | 98,234 |
Creditors: amounts falling due within one year | 5 | (62,628) |  | (54,779) |
Net current assets |  |  | 5,373 |  | 43,455
Total assets less current liabilities |  |  | 5,373 |  | 43,455
Net assets |  |  | 5,373 |  | 43,455
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | 5,273 |  | 43,355
|  |  | 5,373 |  | 43,455
Page 1
JJL RIGHTS LIMITED REGISTERED NUMBER:07966868
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 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:
G E Andreae
Director
Date: 30 June 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
JJL RIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
JJL Rights Limited is a limited liability company registered in England and Wales , with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company during the year was that of the creation and exploitation of intellectual property. 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 | Turnover
Turnover comprises revenue recognised by the company in respect of Royalties received during the period, exclusive of Value Added Tax and trade discounts.
| 2.3 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.4 | Creditors
Short term creditors are measured at the transaction price.
| 2.5 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ Sterling. 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.
| 2.6 | 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. Page 3
JJL RIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 854 | 1,102
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other taxation and social security | 55,137 | 47,891
| Other creditors | 2,121 | 1,723
| Accruals and deferred income | 5,370 | 5,165
|  | 62,628 | 54,779
6. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary Shares shares of £1.00 each | 100 | 100
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