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REGISTERED NUMBER: 09758681 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 November 2021

for

Ja & Co London Limited

Ja & Co London Limited (Registered number: 09758681)






Contents of the Financial Statements
for the Year Ended 30 November 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 7

Ja & Co London Limited

Company Information
for the Year Ended 30 November 2021







DIRECTORS: A J Yeats
R P Llewellyn
W J Earl





REGISTERED OFFICE: 47 Ward Street
Birmingham
West Midlands
B19 3TA





REGISTERED NUMBER: 09758681 (England and Wales)





ACCOUNTANTS: Tomkinson Teal Limited
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

Ja & Co London Limited (Registered number: 09758681)

Balance Sheet
30 November 2021

2021 2020
Notes £    £   
FIXED ASSETS
Tangible assets 4 10,309 6,554

CURRENT ASSETS
Debtors 5 77,318 30,796
Cash at bank 128,716 41,505
206,034 72,301
CREDITORS
Amounts falling due within one year 6 (149,354 ) (111,635 )
NET CURRENT ASSETS/(LIABILITIES) 56,680 (39,334 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,989

(32,780

)

PROVISIONS FOR LIABILITIES 8 (1,959 ) -
NET ASSETS/(LIABILITIES) 65,030 (32,780 )

CAPITAL AND RESERVES
Called up share capital 9 49 49
Retained earnings 10 64,981 (32,829 )
SHAREHOLDERS' FUNDS 65,030 (32,780 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2022 and were signed on its behalf by:



A J Yeats - Director


Ja & Co London Limited (Registered number: 09758681)

Notes to the Financial Statements
for the Year Ended 30 November 2021

1. STATUTORY INFORMATION

Ja & Co London Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2020 - NIL ) .

Ja & Co London Limited (Registered number: 09758681)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2021

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2020 6,571 - 6,571
Additions 4,689 1,205 5,894
At 30 November 2021 11,260 1,205 12,465
DEPRECIATION
At 1 December 2020 17 - 17
Charge for year 1,991 148 2,139
At 30 November 2021 2,008 148 2,156
NET BOOK VALUE
At 30 November 2021 9,252 1,057 10,309
At 30 November 2020 6,554 - 6,554

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 54,647 5,417
Other debtors 22,671 25,379
77,318 30,796

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Payments on account - 38,445
Trade creditors 6,576 504
Taxation and social security 51,071 5,464
Other creditors 91,707 67,222
149,354 111,635

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2021 2020
£    £   
Within one year 31,250 28,646
Between one and five years 96,354 127,604
127,604 156,250

8. PROVISIONS FOR LIABILITIES
2021 2020
£    £   
Deferred tax 1,959 -

Ja & Co London Limited (Registered number: 09758681)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2021

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Charge to Profit and Loss Account during year 1,959
Balance at 30 November 2021 1,959

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2021 2020
value: £    £   
245 Ordinary 1p 2 2
3,479 Ordinary "A" 1p 35 35
1,176 Ordinary "B" 1p 12 12
49 49

10. RESERVES
Retained
earnings
£   

At 1 December 2020 (32,829 )
Profit for the year 101,810
Dividends (4,000 )
At 30 November 2021 64,981

11. RELATED PARTY DISCLOSURES

Bert Frank Limited


A company of which Mr R Llewellyn and Mr A Yeats are also directors and shareholders

The amount due to Bert Frank Limited (included within other creditors in the accounts) is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the directors of Bert Frank Limited have given their assurance that the amount will not be demanded until such time as Ja & Co London Limited can afford to do so without financial detriment.

2021 2020
£    £   
Amount due to related party at the balance sheet date 5,000 5,000

Ja & Co London Limited (Registered number: 09758681)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2021

11. RELATED PARTY DISCLOSURES - continued

R & E Presswork Limited

A company of which Mr A Yeats is also a director


The amount due to R & E Presswork Limited (included within other creditors in the accounts) is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the directors of R & E Presswork Limited have given their assurance that the amount will not be demanded until such time as Ja & Co London Limited can afford to do so without financial detriment.

2021 2020
£    £   
Amount due to related party at the balance sheet date 15,372 61,122

Dual Enterprises Limited

A company that owns a majority shareholding in Ja & Co London Ltd


2021 2020
£ £
Management charges 32,000 -

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Ja & Co London Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ja & Co London Limited for the year ended 30 November 2021 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ja & Co London Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ja & Co London Limited and state those matters that we have agreed to state to the Board of Directors of Ja & Co London Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ja & Co London Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ja & Co London Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ja & Co London Limited. You consider that Ja & Co London Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ja & Co London Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal Limited
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


4 August 2022