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Registered number: 12411042









JOFIRO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

 
JOFIRO LIMITED
REGISTERED NUMBER: 12411042

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
1,668
3,696

Investments
 5 
5,003
-

  
6,671
3,696

Current assets
  

Debtors: amounts falling due within one year
 6 
38,000
35,920

Cash at bank and in hand
 7 
143,174
362,142

  
181,174
398,062

Creditors: amounts falling due within one year
 8 
(124,929)
(100,845)

Net current assets
  
 
 
56,245
 
 
297,217

Total assets less current liabilities
  
62,916
300,913

  

Net assets
  
62,916
300,913


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
62,915
300,912

  
62,916
300,913


The director considers 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 director acknowledges his 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
 
Page 1

 
JOFIRO LIMITED
REGISTERED NUMBER: 12411042
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 October 2024.


J B Walmsley
Director

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

Page 2

 
JOFIRO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Jofiro Limited is a private company limited by shares and registered in England and Wales. The address
of its registered office is 11 Emerald Square, London, SW15 5FP.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue comprises consultancy services and is recognised in the period in which service takes place.

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

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
-
33%
Straight line
Computer equipment
-
33%
Straight line

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.

Page 3

 
JOFIRO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, 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

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
JOFIRO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 February 2023
2,839
3,370
6,209


Additions
-
62
62



At 31 January 2024

2,839
3,432
6,271



Depreciation


At 1 February 2023
946
1,567
2,513


Charge for the year on owned assets
946
1,144
2,090



At 31 January 2024

1,892
2,711
4,603



Net book value



At 31 January 2024
947
721
1,668



At 31 January 2023
1,893
1,803
3,696


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


Additions
5,003



At 31 January 2024
5,003




Page 5

 
JOFIRO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Debtors

2024
2023
£
£


Trade debtors
38,000
30,920

Prepayments and accrued income
-
5,000

38,000
35,920



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
143,174
362,142

143,174
362,142



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
96,387
80,189

Other taxation and social security
23,640
15,487

Other creditors
3,002
3,409

Accruals and deferred income
1,900
1,760

124,929
100,845



9.


Controlling party

Throughout the period the company was under the control of the director.
 
Page 6