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REGISTERED NUMBER: 04353892 (England and Wales)











Financial Statements

for the Year Ended 31 July 2024

for

JASH LIMITED
TRADING AS
ONE STOP

JASH LIMITED (REGISTERED NUMBER: 04353892)
TRADING AS ONE STOP






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JASH LIMITED
TRADING AS ONE STOP

Company Information
for the Year Ended 31 July 2024







DIRECTORS: A Amin
B Amin





SECRETARY: B Amin





REGISTERED OFFICE: 1 Brook Court
Blakeney Road
Beckenham
Kent
BR3 1HG





REGISTERED NUMBER: 04353892 (England and Wales)





ACCOUNTANTS: Maths Partnership
1 Brook Court
Blakeney Road
Beckenham
Kent
BR3 1HG

JASH LIMITED (REGISTERED NUMBER: 04353892)
TRADING AS ONE STOP

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 60,455 81,787
Tangible assets 5 72,784 226,495
Investments 6 50 129
133,289 308,411

CURRENT ASSETS
Stocks 7 215,000 276,407
Debtors 8 230,289 304,072
Cash at bank and in hand 193,008 85,066
638,297 665,545
CREDITORS
Amounts falling due within one year 9 167,000 346,219
NET CURRENT ASSETS 471,297 319,326
TOTAL ASSETS LESS CURRENT
LIABILITIES

604,586

627,737

CREDITORS
Amounts falling due after more than one
year

10

(60,489

)

(107,713

)

PROVISIONS FOR LIABILITIES (312 ) (42,011 )
NET ASSETS 543,785 478,013

CAPITAL AND RESERVES
Called up share capital 11 66 66
Retained earnings 543,719 477,947
SHAREHOLDERS' FUNDS 543,785 478,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

JASH LIMITED (REGISTERED NUMBER: 04353892)
TRADING AS ONE STOP

Balance Sheet - continued
31 July 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2024 and were signed on its behalf by:





B Amin - Director


JASH LIMITED (REGISTERED NUMBER: 04353892)
TRADING AS ONE STOP

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Jash 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.

Goodwill
Goodwill, being the amounts paid in connection with the acquisition of businesses in 2002 and 2009, is being amortised evenly over its estimated useful life of twenty five years and seven years respectively.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures, fittings & equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

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.

JASH LIMITED (REGISTERED NUMBER: 04353892)
TRADING AS ONE STOP

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 26 (2023 - 32 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023 875,204
Disposals (341,871 )
At 31 July 2024 533,333
AMORTISATION
At 1 August 2023 793,417
Amortisation for year 21,332
Eliminated on disposal (341,871 )
At 31 July 2024 472,878
NET BOOK VALUE
At 31 July 2024 60,455
At 31 July 2023 81,787

JASH LIMITED (REGISTERED NUMBER: 04353892)
TRADING AS ONE STOP

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings Motor
& equipment vehicles Totals
£    £    £   
COST
At 1 August 2023 579,754 15,500 595,254
Additions 1,061 - 1,061
Disposals (219,979 ) - (219,979 )
At 31 July 2024 360,836 15,500 376,336
DEPRECIATION
At 1 August 2023 355,504 13,255 368,759
Charge for year 12,546 561 13,107
Eliminated on disposal (78,314 ) - (78,314 )
At 31 July 2024 289,736 13,816 303,552
NET BOOK VALUE
At 31 July 2024 71,100 1,684 72,784
At 31 July 2023 224,250 2,245 226,495

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Fixtures,
fittings
& equipment
£   
COST
At 1 August 2023 115,478
Disposals (115,478 )
At 31 July 2024 -
DEPRECIATION
At 1 August 2023 32,045
Eliminated on disposal (32,045 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 83,433

JASH LIMITED (REGISTERED NUMBER: 04353892)
TRADING AS ONE STOP

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 August 2023 129
Disposals (79 )
At 31 July 2024 50
NET BOOK VALUE
At 31 July 2024 50
At 31 July 2023 129

7. STOCKS
31.7.24 31.7.23
£    £   
Stocks 215,000 276,407

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Amounts owed by group undertakings 133,310 133,310
Other debtors 96,979 170,762
230,289 304,072

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 10,648 11,008
Hire purchase contracts 23,096 23,096
Trade creditors 85,520 205,168
Amounts owed to group undertakings - 63,387
Taxation and social security 27,917 9,585
Other creditors 19,819 33,975
167,000 346,219

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 14,297 24,297
Hire purchase contracts 46,192 69,287
Other creditors - 14,129
60,489 107,713

JASH LIMITED (REGISTERED NUMBER: 04353892)
TRADING AS ONE STOP

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
66 Ordinary £1 66 66