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Financial Statements for the Year Ended 31 March 2017 |
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Jupiter Diagnostics Holding Company Ltd |
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REGISTERED NUMBER:
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Financial Statements for the Year Ended 31 March 2017 |
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for |
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Jupiter Diagnostics Holding Company Ltd |
Jupiter Diagnostics Holding Company Ltd (Registered number: 10125113) |
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Contents of the Financial Statements |
for the Year Ended 31 March 2017 |
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Company Information | 1 |
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Statement of Financial Position | 2 |
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Notes to the Financial Statements | 3 |
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Jupiter Diagnostics Holding Company Ltd |
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Company Information |
for the Year Ended 31 March 2017 |
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DIRECTORS: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
10-14 Accommodation Road |
Golders Green |
London |
NW11 8ED |
Jupiter Diagnostics Holding Company Ltd (Registered number: 10125113) |
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Statement of Financial Position |
31 March 2017 |
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Notes | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
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Investments | 5 |
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CURRENT ASSETS |
Debtors | 6 |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 7 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CAPITAL AND RESERVES |
Called up share capital | 8 |
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Share premium |
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Retained earnings | ( |
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SHAREHOLDERS' FUNDS |
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The directors acknowledge their responsibilities for: |
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ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and |
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preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the Board of Directors on
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Jupiter Diagnostics Holding Company Ltd (Registered number: 10125113) |
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Notes to the Financial Statements |
for the Year Ended 31 March 2017 |
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1. | STATUTORY INFORMATION |
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Jupiter Diagnostics Holding Company Ltd is a
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Wales. The company's registered number and registered office address can be found on the Company Information |
page. |
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The presentation currency of the financial statements is the Pound Sterling (£). |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" |
of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of |
Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost |
convention. |
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Preparation of consolidated financial statements |
The financial statements contain information about Jupiter Diagnostics Holding Company Ltd as an individual |
company and do not contain consolidated financial information as the parent of a group. The company has taken |
the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements. |
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Patents and licences |
Patents and licences are stated at cost less accumulated amortisation. Amortisation is calculated to write off the |
cost in equal annual instalments over their useful life. |
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Investments in subsidiaries |
Investments in subsidiary undertakings are recognised at cost. |
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Financial instruments |
Debtors |
Short term debtors are measured at transaction price, less any impairment. |
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Creditors |
Short term creditors are measured at transaction price. |
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Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to |
the extent that it relates to items recognised in other comprehensive income or directly in equity. |
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Current or deferred taxation assets and liabilities are not discounted. |
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Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or |
substantively enacted by the statement of financial position date. |
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Jupiter Diagnostics Holding Company Ltd (Registered number: 10125113) |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2017 |
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2. | ACCOUNTING POLICIES - continued |
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the |
statement of financial position date. |
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Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from |
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that |
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the |
timing difference. |
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Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they |
will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
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3. | EMPLOYEES AND DIRECTORS |
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The average number of employees during the year was
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4. | INTANGIBLE FIXED ASSETS |
Other |
intangible |
assets |
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COST |
Additions |
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At 31 March 2017 |
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AMORTISATION |
Charge for year |
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At 31 March 2017 |
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NET BOOK VALUE |
At 31 March 2017 |
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5. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
COST |
Additions |
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At 31 March 2017 |
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NET BOOK VALUE |
At 31 March 2017 |
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6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Amounts owed by group undertakings |
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Jupiter Diagnostics Holding Company Ltd (Registered number: 10125113) |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2017 |
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7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Trade creditors |
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Other creditors |
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8. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal |
value: | £ |
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Ordinary | 923,318 | 923,318 |
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During the period the following share capital changes took place: |
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1. There was a share for share exchange whereby the shareholders in L3 Technology Ltd transferred their shares |
in exchange for shares in the company amounting to 19,164,330 ordinary shares of £0.01 each. |
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2. There was a share exchange whereby the shareholders in Jupiter Diagnostics Limited transferred their shares in |
exchange for shares in the company amounting to 1,466,345 ordinary shares of £0.01. |
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3. 60,847,411 ordinary shares of £0.01 each were issued for a consideration of £0.045 per share. |
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4. 10,853,750 ordinary shares of £0.01 each were issued for a consideration of £0.036 per share. |
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9. | RELATED PARTY DISCLOSURES |
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During the year, an amount of £927,815 was owed by subsidiaries of Jupiter Diagnostics Holding Company |
Limited. |