2022-08-012023-07-312023-07-31false04474875JALULE LIMITED2024-02-06iso4217:GBPxbrli:pure044748752022-08-01044748752023-07-31044748752022-08-012023-07-31044748752021-08-01044748752022-07-31044748752021-08-012022-07-3104474875bus:SmallEntities2022-08-012023-07-3104474875bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3104474875bus:FullAccounts2022-08-012023-07-3104474875bus:PrivateLimitedCompanyLtd2022-08-012023-07-3104474875core:WithinOneYear2023-07-3104474875core:AfterOneYear2023-07-3104474875core:WithinOneYear2022-07-3104474875core:AfterOneYear2022-07-3104474875core:ShareCapital2023-07-3104474875core:SharePremium2023-07-3104474875core:RevaluationReserve2023-07-3104474875core:OtherReservesSubtotal2023-07-3104474875core:RetainedEarningsAccumulatedLosses2023-07-3104474875core:ShareCapital2022-07-3104474875core:SharePremium2022-07-3104474875core:RevaluationReserve2022-07-3104474875core:OtherReservesSubtotal2022-07-3104474875core:RetainedEarningsAccumulatedLosses2022-07-3104474875core:LandBuildings2023-07-3104474875core:PlantMachinery2023-07-3104474875core:Vehicles2023-07-3104474875core:FurnitureFittings2023-07-3104474875core:OfficeEquipment2023-07-3104474875core:NetGoodwill2023-07-3104474875core:IntangibleAssetsOtherThanGoodwill2023-07-3104474875core:ListedExchangeTraded2023-07-3104474875core:UnlistedNon-exchangeTraded2023-07-3104474875core:LandBuildings2022-07-3104474875core:PlantMachinery2022-07-3104474875core:Vehicles2022-07-3104474875core:FurnitureFittings2022-07-3104474875core:OfficeEquipment2022-07-3104474875core:NetGoodwill2022-07-3104474875core:IntangibleAssetsOtherThanGoodwill2022-07-3104474875core:ListedExchangeTraded2022-07-3104474875core:UnlistedNon-exchangeTraded2022-07-3104474875core:LandBuildings2022-08-012023-07-3104474875core:PlantMachinery2022-08-012023-07-3104474875core:Vehicles2022-08-012023-07-3104474875core:FurnitureFittings2022-08-012023-07-3104474875core:OfficeEquipment2022-08-012023-07-3104474875core:NetGoodwill2022-08-012023-07-3104474875core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3104474875core:ListedExchangeTraded2022-08-012023-07-3104474875core:UnlistedNon-exchangeTraded2022-08-012023-07-3104474875core:MoreThanFiveYears2022-08-012023-07-3104474875core:Non-currentFinancialInstruments2023-07-3104474875core:Non-currentFinancialInstruments2022-07-3104474875dpl:CostSales2022-08-012023-07-3104474875dpl:DistributionCosts2022-08-012023-07-3104474875core:LandBuildings2022-08-012023-07-3104474875core:PlantMachinery2022-08-012023-07-3104474875core:Vehicles2022-08-012023-07-3104474875core:FurnitureFittings2022-08-012023-07-3104474875core:OfficeEquipment2022-08-012023-07-3104474875dpl:AdministrativeExpenses2022-08-012023-07-3104474875core:NetGoodwill2022-08-012023-07-3104474875core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3104474875dpl:GroupUndertakings2022-08-012023-07-3104474875dpl:ParticipatingInterests2022-08-012023-07-3104474875dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3104474875core:ListedExchangeTraded2022-08-012023-07-3104474875dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3104474875core:UnlistedNon-exchangeTraded2022-08-012023-07-3104474875dpl:CostSales2021-08-012022-07-3104474875dpl:DistributionCosts2021-08-012022-07-3104474875core:LandBuildings2021-08-012022-07-3104474875core:PlantMachinery2021-08-012022-07-3104474875core:Vehicles2021-08-012022-07-3104474875core:FurnitureFittings2021-08-012022-07-3104474875core:OfficeEquipment2021-08-012022-07-3104474875dpl:AdministrativeExpenses2021-08-012022-07-3104474875core:NetGoodwill2021-08-012022-07-3104474875core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3104474875dpl:GroupUndertakings2021-08-012022-07-3104474875dpl:ParticipatingInterests2021-08-012022-07-3104474875dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3104474875core:ListedExchangeTraded2021-08-012022-07-3104474875dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3104474875core:UnlistedNon-exchangeTraded2021-08-012022-07-3104474875core:NetGoodwill2023-07-3104474875core:IntangibleAssetsOtherThanGoodwill2023-07-3104474875core:LandBuildings2023-07-3104474875core:PlantMachinery2023-07-3104474875core:Vehicles2023-07-3104474875core:FurnitureFittings2023-07-3104474875core:OfficeEquipment2023-07-3104474875core:AfterOneYear2023-07-3104474875core:WithinOneYear2023-07-3104474875core:ListedExchangeTraded2023-07-3104474875core:UnlistedNon-exchangeTraded2023-07-3104474875core:ShareCapital2023-07-3104474875core:SharePremium2023-07-3104474875core:RevaluationReserve2023-07-3104474875core:OtherReservesSubtotal2023-07-3104474875core:RetainedEarningsAccumulatedLosses2023-07-3104474875core:NetGoodwill2022-07-3104474875core:IntangibleAssetsOtherThanGoodwill2022-07-3104474875core:LandBuildings2022-07-3104474875core:PlantMachinery2022-07-3104474875core:Vehicles2022-07-3104474875core:FurnitureFittings2022-07-3104474875core:OfficeEquipment2022-07-3104474875core:AfterOneYear2022-07-3104474875core:WithinOneYear2022-07-3104474875core:ListedExch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JALULE LIMITED

Registered Number
04474875
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

JALULE LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

SIDEBOTHAM, David Johnathon
SIDEBOTHAM, John Harold

Company Secretary

SIDEBOTHAM, John Harold

Registered Address

4 Wood Top Close
St Johns Wood
Offerton
SK2 5EF

Registered Number

04474875 (England and Wales)
JALULE LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,1371,516
Investment property4200,000200,000
201,137201,516
Current assets
Cash at bank and on hand1,6232,322
1,6232,322
Creditors amounts falling due within one year5(4,028)(3,298)
Net current assets (liabilities)(2,405)(976)
Total assets less current liabilities198,732200,540
Creditors amounts falling due after one year6(8,823)(20,603)
Provisions for liabilities7(216)(288)
Net assets189,693179,649
Capital and reserves
Called up share capital100100
Revaluation reserve89,96089,960
Profit and loss account99,63389,589
Shareholders' funds189,693179,649
The financial statements were approved and authorised for issue by the Board of Directors on 6 February 2024, and are signed on its behalf by:
SIDEBOTHAM, David Johnathon
Director
SIDEBOTHAM, John Harold
Director

Registered Company No. 04474875
JALULE LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investment property
There has been no revaluation of investment property by an independent valuer
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 August 221,8164,4086,224
At 31 July 231,8164,4086,224
Depreciation and impairment
At 01 August 221,8162,8924,708
Charge for year-379379
At 31 July 231,8163,2715,087
Net book value
At 31 July 23-1,1371,137
At 31 July 22-1,5161,516
4.Investment property

£
Fair value at 01 August 22200,000
At 31 July 23200,000
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security2,4281,350
Other creditors258258
Accrued liabilities and deferred income1,3421,690
Total4,0283,298
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts8,82320,603
Total8,82320,603
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)216288
Total216288