2022-12-012023-11-302023-11-30false13754233JAFFA LONDON LIMITED2024-08-27iso4217:GBPxbrli:pure137542332022-12-01137542332023-11-30137542332022-12-012023-11-30137542332021-11-19137542332022-11-30137542332021-11-192022-11-3013754233bus:SmallEntities2022-12-012023-11-3013754233bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013754233bus:AbridgedAccounts2022-12-012023-11-3013754233bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013754233core:WithinOneYear2023-11-3013754233core:AfterOneYear2023-11-3013754233core:WithinOneYear2022-11-3013754233core:AfterOneYear2022-11-3013754233core:ShareCapital2023-11-3013754233core:SharePremium2023-11-3013754233core:RevaluationReserve2023-11-3013754233core:OtherReservesSubtotal2023-11-3013754233core:RetainedEarningsAccumulatedLosses2023-11-3013754233core:ShareCapital2022-11-3013754233core:SharePremium2022-11-3013754233core:RevaluationReserve2022-11-3013754233core:OtherReservesSubtotal2022-11-3013754233core:RetainedEarningsAccumulatedLosses2022-11-3013754233core:LandBuildings2023-11-3013754233core:PlantMachinery2023-11-3013754233core:Vehicles2023-11-3013754233core:FurnitureFittings2023-11-3013754233core:OfficeEquipment2023-11-3013754233core:NetGoodwill2023-11-3013754233core:IntangibleAssetsOtherThanGoodwill2023-11-3013754233core:ListedExchangeTraded2023-11-3013754233core:UnlistedNon-exchangeTraded2023-11-3013754233core:LandBuildings2022-11-3013754233core:PlantMachinery2022-11-3013754233core:Vehicles2022-11-3013754233core:FurnitureFittings2022-11-3013754233core:OfficeEquipment2022-11-3013754233core:NetGoodwill2022-11-3013754233core:IntangibleAssetsOtherThanGoodwill2022-11-3013754233core:ListedExchangeTraded2022-11-3013754233core:UnlistedNon-exchangeTraded2022-11-3013754233core:LandBuildings2022-12-012023-11-3013754233core:PlantMachinery2022-12-012023-11-3013754233core:Vehicles2022-12-012023-11-3013754233core:FurnitureFittings2022-12-012023-11-3013754233core:OfficeEquipment2022-12-012023-11-3013754233core:NetGoodwill2022-12-012023-11-3013754233core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013754233core:ListedExchangeTraded2022-12-012023-11-3013754233core:UnlistedNon-exchangeTraded2022-12-012023-11-3013754233core:MoreThanFiveYears2022-12-012023-11-3013754233core:Non-currentFinancialInstruments2023-11-3013754233core:Non-currentFinancialInstruments2022-11-3013754233dpl:CostSales2022-12-012023-11-3013754233dpl:DistributionCosts2022-12-012023-11-3013754233core:LandBuildings2022-12-012023-11-3013754233core:PlantMachinery2022-12-012023-11-3013754233core:Vehicles2022-12-012023-11-3013754233core:FurnitureFittings2022-12-012023-11-3013754233core:OfficeEquipment2022-12-012023-11-3013754233dpl:AdministrativeExpenses2022-12-012023-11-3013754233core:NetGoodwill2022-12-012023-11-3013754233core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013754233dpl:GroupUndertakings2022-12-012023-11-3013754233dpl:ParticipatingInterests2022-12-012023-11-3013754233dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013754233core:ListedExchangeTraded2022-12-012023-11-3013754233dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013754233core:UnlistedNon-exchangeTraded2022-12-012023-11-3013754233dpl:CostSales2021-11-192022-11-3013754233dpl:DistributionCosts2021-11-192022-11-3013754233core:LandBuildings2021-11-192022-11-3013754233core:PlantMachinery2021-11-192022-11-3013754233core:Vehicles2021-11-192022-11-3013754233core:FurnitureFittings2021-11-192022-11-3013754233core:OfficeEquipment2021-11-192022-11-3013754233dpl:AdministrativeExpenses2021-11-192022-11-3013754233core:NetGoodwill2021-11-192022-11-3013754233core:IntangibleAssetsOtherThanGoodwill2021-11-192022-11-3013754233dpl:GroupUndertakings2021-11-192022-11-3013754233dpl:ParticipatingInterests2021-11-192022-11-3013754233dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-192022-11-3013754233core:ListedExchangeTraded2021-11-192022-11-3013754233dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-192022-11-3013754233core:UnlistedNon-exchangeTraded2021-11-192022-11-3013754233core:NetGoodwill2023-11-3013754233core:IntangibleAssetsOtherThanGoodwill2023-11-3013754233core:LandBuildings2023-11-3013754233core:PlantMachinery2023-11-3013754233core:Vehicles2023-11-3013754233core:FurnitureFittings2023-11-3013754233core:OfficeEquipment2023-11-3013754233core:AfterOneYear2023-11-3013754233core:WithinOneYear2023-11-3013754233core:ListedExchangeTraded2023-11-3013754233core:UnlistedNon-exchangeTraded2023-11-3013754233core:ShareCapital2023-11-3013754233core:SharePremium2023-11-3013754233core:RevaluationReserve2023-11-3013754233core:OtherReservesSubtotal2023-11-3013754233core:RetainedEarningsAccumulatedLosses2023-11-3013754233core:NetGoodwill2022-11-3013754233core:IntangibleAssetsOtherThanGoodwill2022-11-3013754233core:LandBuildings2022-11-3013754233core:PlantMachinery2022-11-3013754233core:Vehicles2022-11-3013754233core:FurnitureFittings2022-11-3013754233core:OfficeEquipment2022-11-3013754233core:AfterOneYear2022-11-3013754233core:WithinOneYear2022-11-3013754233core:ListedExchangeTraded2022-11-3013754233core:UnlistedNon-exchangeTraded2022-11-3013754233core:ShareCapital2022-11-3013754233core:SharePremium2022-11-3013754233core:RevaluationReserve2022-11-3013754233core:OtherReservesSubtotal2022-11-3013754233core:RetainedEarningsAccumulatedLosses2022-11-3013754233core:NetGoodwill2021-11-1913754233core:IntangibleAssetsOtherThanGoodwill2021-11-1913754233core:LandBuildings2021-11-1913754233core:PlantMachinery2021-11-1913754233core:Vehicles2021-11-1913754233core:FurnitureFittings2021-11-1913754233core:OfficeEquipment2021-11-1913754233core:AfterOneYear2021-11-1913754233core:WithinOneYear2021-11-1913754233core:ListedExchangeTraded2021-11-1913754233core:UnlistedNon-exchangeTraded2021-11-1913754233core:ShareCapital2021-11-1913754233core:SharePremium2021-11-1913754233core:RevaluationReserve2021-11-1913754233core:OtherReservesSubtotal2021-11-1913754233core:RetainedEarningsAccumulatedLosses2021-11-1913754233core:AfterOneYear2022-12-012023-11-3013754233core:WithinOneYear2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013754233core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3013754233core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3013754233core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3013754233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3013754233core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3013754233core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3013754233core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3013754233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3013754233core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3013754233core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3013754233core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3013754233core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3013754233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3013754233core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3013754233core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3013754233core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3013754233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3013754233core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3013754233bus:Director12022-12-012023-11-30137542331bus:Director12022-12-01137542331bus:Director12022-12-012023-11-30137542331bus:Director12023-11-30137542332022-12-01137542332022-12-012023-11-30137542332023-11-30

JAFFA LONDON LIMITED

Registered Number
13754233
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

JAFFA LONDON LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

James Rawlings

Registered Address

28 Blenheim Road
London
E15 1UF

Registered Number

13754233 (England and Wales)
JAFFA LONDON LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets33,4555,592
3,4555,592
Current assets
Stocks411,540-
Debtors517,265-
Cash at bank and on hand2,30215,721
31,10715,721
Creditors amounts falling due within one year6(33,374)(10,807)
Net current assets (liabilities)(2,267)4,914
Total assets less current liabilities1,18810,506
Net assets1,18810,506
Capital and reserves
Called up share capital100100
Profit and loss account1,08810,406
Shareholders' funds1,18810,506
The financial statements were approved and authorised for issue by the Director on 27 August 2024, and are signed on its behalf by:
James Rawlings
Director
Registered Company No. 13754233
JAFFA LONDON LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
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.
Current taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. 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 taxable income.
Tangible fixed assets and depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Straight line (years)
Plant and machinery3
Office Equipment3
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognized immediately in profit or loss
Trade and other debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 228,388
At 30 November 238,388
Depreciation and impairment
At 01 December 222,796
Charge for year2,137
At 30 November 234,933
Net book value
At 30 November 233,455
At 30 November 225,592
4.Stocks

2023

2022

££
Other stocks11,540-
Total11,540-
5.Debtors: amounts due within one year

2023

2022

££
Other debtors502-
Prepayments and accrued income16,763-
Total17,265-
6.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts14,425-
Taxation and social security17,6119,805
Other creditors-1,002
Accrued liabilities and deferred income1,338-
Total33,37410,807
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
James Rawlings1063,04662,554502
1063,04662,554502
8.Share capital
The company has issued share capital of 100 ordinary shares of £1 each. There have been no changes in the year.