ACCOUNTS - Final Accounts preparation

JEMMA HEWLETT PUBLIC RELATIONS LIMITED - Company Information

Caseware UK (AP4) 2021.0.152 2021.0.152 2022-03-312022-03-312021-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 4592923 2021-04-01 2022-03-31 4592923 2020-04-01 2021-03-31 4592923 2022-03-31 4592923 2021-03-31 4592923 c:Director1 2021-04-01 2022-03-31 4592923 d:FurnitureFittings 2022-03-31 4592923 d:FurnitureFittings 2021-03-31 4592923 d:OfficeEquipment 2021-04-01 2022-03-31 4592923 d:OfficeEquipment 2022-03-31 4592923 d:OfficeEquipment 2021-03-31 4592923 d:CurrentFinancialInstruments 2022-03-31 4592923 d:CurrentFinancialInstruments 2021-03-31 4592923 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 4592923 d:CurrentFinancialInstruments d:WithinOneYear 2021-03-31 4592923 d:ShareCapital 2022-03-31 4592923 d:ShareCapital 2021-03-31 4592923 d:RetainedEarningsAccumulatedLosses 2022-03-31 4592923 d:RetainedEarningsAccumulatedLosses 2021-03-31 4592923 c:OrdinaryShareClass1 2021-04-01 2022-03-31 4592923 c:OrdinaryShareClass1 2022-03-31 4592923 c:OrdinaryShareClass1 2021-03-31 4592923 c:OrdinaryShareClass2 2021-04-01 2022-03-31 4592923 c:OrdinaryShareClass2 2022-03-31 4592923 c:OrdinaryShareClass2 2021-03-31 4592923 c:FRS102 2021-04-01 2022-03-31 4592923 c:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 4592923 c:FullAccounts 2021-04-01 2022-03-31 4592923 c:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 4592923 2 2021-04-01 2022-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 4592923

JEMMA HEWLETT PUBLIC RELATIONS LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2022

JEMMA HEWLETT PUBLIC RELATIONS LIMITED

REGISTERED NUMBER: 4592923

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2022

		2022		2021
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	7,000		5,250
Cash at bank and in hand	6	32,734		32,169
		39,734		37,419
Creditors: amounts falling due within one year	7	(21,064)		(15,623)
Net current assets			18,670		21,796
Total assets less current liabilities			18,670		21,796

Net assets			18,670		21,796

Capital and reserves
Called up share capital	8	2	2
Profit and loss account		18,668	21,794
		18,670	21,796

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JEMMA HEWLETT PUBLIC RELATIONS LIMITED

REGISTERED NUMBER: 4592923

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2022

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 income and retained earnings 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 12 October 2022.

Mrs J E Hewlett

Director

The notes on pages 3 to 6 form part of these financial statements.

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JEMMA HEWLETT PUBLIC RELATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

1.	General information

Jemma Hewlett Public Relations Limited is a company domiciled in England and Wales, registration number 4592923. The Registered Office is at Upperton Farm, Brightwell Baldwin, Oxfordshire OX49 5PB. .

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

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

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JEMMA HEWLETT PUBLIC RELATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss 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 reporting date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

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.

2.8

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.

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JEMMA HEWLETT PUBLIC RELATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

2.Accounting policies (continued)

2.9

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.

Employees

The average monthly number of employees, including directors, during the year was 2 (2021 - 2).

4.	Tangible fixed assets

	Fixtures and fittings	Office equipment	Total
	£	£	£
Cost or valuation
At 1 April 2021	8,360	6,961	15,321
At 31 March 2022	8,360	6,961	15,321
Depreciation
At 1 April 2021	8,360	6,961	15,321
At 31 March 2022	8,360	6,961	15,321
Net book value
At 31 March 2022	-	-	-
At 31 March 2021	-	-	-

Debtors

					2022	2021
					£	£


Trade debtors	7,000	5,250
	7,000	5,250

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JEMMA HEWLETT PUBLIC RELATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

6.	Cash and cash equivalents
		2022	2021
		£	£

Cash at bank and in hand	32,734	32,169
	32,734	32,169

7.	Creditors: Amounts falling due within one year
		2022	2021
		£	£

Corporation tax	3,958	2,313
Other creditors	16,506	12,710
Accruals and deferred income	600	600
	21,064	15,623

8.	Share capital
		2022	2021
		£	£

Allotted, called up and fully paid

1 (2021 - 1) Ordinary A share of £1.00	1	1
1 (2021 - 1) Ordinary B share of £1.00	1	1

	2	2

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