Caseware UK (AP4) 2018.0.196 2018.0.196 2018-06-302018-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truetrueNo description of principal activityfalse2017-07-01 07269064 2017-07-01 2018-06-30 07269064 2018-06-30 07269064 2017-06-30 07269064 c:Director1 2017-07-01 2018-06-30 07269064 d:CurrentFinancialInstruments 2018-06-30 07269064 d:CurrentFinancialInstruments 2017-06-30 07269064 d:CurrentFinancialInstruments d:WithinOneYear 2018-06-30 07269064 d:CurrentFinancialInstruments d:WithinOneYear 2017-06-30 07269064 d:ShareCapital 2018-06-30 07269064 d:ShareCapital 2017-06-30 07269064 d:RetainedEarningsAccumulatedLosses 2018-06-30 07269064 d:RetainedEarningsAccumulatedLosses 2017-06-30 07269064 c:FRS102 2017-07-01 2018-06-30 07269064 c:AuditExempt-NoAccountantsReport 2017-07-01 2018-06-30 07269064 c:FullAccounts 2017-07-01 2018-06-30 07269064 c:PrivateLimitedCompanyLtd 2017-07-01 2018-06-30 iso4217:GBP

Registered number: 07269064










A & MP JONES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2018
 
A & MP JONES LIMITED
REGISTERED NUMBER: 07269064

BALANCE SHEET
AS AT 30 JUNE 2018

2018
2017
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
523
621

  
523
621

Creditors: amounts falling due within one year
 5 
(23,836)
(23,327)

Net current liabilities
  
 
 
(23,313)
 
 
(22,706)

Total assets less current liabilities
  
(23,313)
(22,706)

  

Net liabilities
  
(23,313)
(22,706)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(23,413)
(22,806)

  
(23,313)
(22,706)


Page 1
 
A & MP JONES LIMITED
REGISTERED NUMBER: 07269064
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2018

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 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 profit and loss account 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 18 March 2019.




................................................
A Jones
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2
 
A & MP JONES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2018

1.


General information

A & MP Jones Limited is a private limited company, limited by shares, incorporated in England and Wales, with its registered office at Pantrhedynog, Foel, Welshpool, Powys, SY21 0PD.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on a going concern basis, on the assumption that the directors continue to support the company.

 
2.3

Interest income

Interest income is recognised in the Profit and loss account using the effective interest method.

 
2.4

Taxation

Tax is recognised in the Profit and loss account, 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.

 
2.5

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.

 
2.6

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
 
A & MP JONES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2018

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2017 - 0).


4.


Cash and cash equivalents

2018
2017
£
£

Cash at bank and in hand
523
621

523
621



5.


Creditors: Amounts falling due within one year

2018
2017
£
£

Other creditors
23,372
22,883

Accruals and deferred income
464
444

23,836
23,327



6.


Share capital

2018
2017
£
£
Allotted, called up and fully paid



Page 4
 
A & MP JONES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2018

6.Share capital (continued)

100 (2017 - 100) Ordinary shares shares of £1.00 each
100
100


 
Page 5