ACCOUNTS - Final Accounts

Share capital

Shares classified as equity

Caseware UK (AP4) 2016.0.181 2016.0.181 2017-06-302017-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalseinvestment companyfalse2016-07-01 07675927 2016-07-01 2017-06-30 07675927 2015-07-01 2016-06-30 07675927 2017-06-30 07675927 2016-06-30 07675927 c:Director1 2016-07-01 2017-06-30 07675927 d:CurrentFinancialInstruments 2017-06-30 07675927 d:CurrentFinancialInstruments 2016-06-30 07675927 d:Non-currentFinancialInstruments 2017-06-30 07675927 d:Non-currentFinancialInstruments 2016-06-30 07675927 d:CurrentFinancialInstruments d:WithinOneYear 2017-06-30 07675927 d:CurrentFinancialInstruments d:WithinOneYear 2016-06-30 07675927 d:Non-currentFinancialInstruments d:AfterOneYear 2017-06-30 07675927 d:Non-currentFinancialInstruments d:AfterOneYear 2016-06-30 07675927 d:ShareCapital 2017-06-30 07675927 d:ShareCapital 2016-06-30 07675927 d:RetainedEarningsAccumulatedLosses 2017-06-30 07675927 d:RetainedEarningsAccumulatedLosses 2016-06-30 07675927 c:OrdinaryShareClass1 2016-07-01 2017-06-30 07675927 c:OrdinaryShareClass1 2017-06-30 07675927 c:FRS102 2016-07-01 2017-06-30 07675927 c:AuditExempt-NoAccountantsReport 2016-07-01 2017-06-30 07675927 c:FullAccounts 2016-07-01 2017-06-30 07675927 c:PrivateLimitedCompanyLtd 2016-07-01 2017-06-30 xbrli:shares iso4217:GBP xbrli:pure

07675927

JCDT LIMITED

UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017

HAINES WATTS LEEDS LLP

CHARTERED ACCOUNTANTS

JCDT LIMITED

REGISTERED NUMBER: 07675927

BALANCE SHEET

AS AT 30 JUNE 2017

		2017		2016
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	207,622		207,519
		207,622		207,519
Creditors: amounts falling due within one year	6	(5,859)		(4,753)
Net current assets			201,763		202,766
Total assets less current liabilities			201,763		202,766
Creditors: amounts falling due after more than one year	7		(207,000)		(207,000)

Net liabilities			(5,237)		(4,234)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(5,238)	(4,235)
	(5,237)	(4,234)

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JCDT LIMITED

REGISTERED NUMBER: 07675927

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 2017

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 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 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 August 2017.

A D D Turner

Director

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

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JCDT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017

1.	General information

JCDT Limited is a limited company registered in England and Wales under company number 07675927 at Bowcliffe Hall, Bramham, Wetherby, West Yorkshire, LS23 6LP.

2.	Statement of compliance

The financial statements of JCDT Limited have been prepared in compliance with United Kingdom Accounting Standards, including Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' ('FRS 102') and the Companies Act 2006.

3.Accounting policies

3.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies.

3.2

Debtors

Short term debtors are measured at transaction price, less any impairment.

3.3

Creditors

Short term creditors are measured at the transaction price.

3.4

Finance costs

Finance costs are charged to the profit and loss account 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.

3.5

Interest income

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

Employees

The average monthly number of employees, including directors, during the year was 1 (2016 - 1).

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JCDT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017

Debtors

					2017	2016
					£	£


Other debtors	207,001	207,001
Prepayments and accrued income	621	518
	207,622	207,519

6.	Creditors: Amounts falling due within one year
		2017	2016
		£	£

Other creditors	5,238	4,235
Accruals and deferred income	621	518
	5,859	4,753

7.	Creditors: Amounts falling due after more than one year
		2017	2016
		£	£

Other creditors	207,000	207,000
	207,000	207,000

Allotted, called up and fully paid

1 Ordinary share of £1	1	1

9.	Related party transactions
	There were no transactions with related parties as are required to be disclosed under Section 1A of FRS 102.

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JCDT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017

10.	First time adoption of FRS 102 The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted on equity or profit or loss.

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