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Registered number: 13805727










JAZZA58 LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
JAZZA58 LIMITED
REGISTERED NUMBER: 13805727

BALANCE SHEET
AS AT 31 DECEMBER 2023

As restated
2023
2022
Note
£
£

  

Current assets
  

Stocks
 4 
715,776
709,738

  
715,776
709,738

Creditors: amounts falling due within one year
 5 
(719,396)
(709,638)

Net current (liabilities)/assets
  
 
 
(3,620)
 
 
100

Total assets less current liabilities
  
(3,620)
100

  

Net (liabilities)/assets
  
(3,620)
100


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(3,720)
-

  
(3,620)
100


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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S J Bartlett
Director

Date: 29 November 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
JAZZA58 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Jazza58 Limited is a private company limited by shares and incorporated in England and Wales (registered number 13805727). The registered office is 8 Grass Hill, Caversham, Reading, England, RG4 7TJ.

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

Going concern

The parent company has committed to providing support to the company to enable it to continue in operational existence for the 12 months following the financial year end. 

  
2.3

Stocks

Stocks and work in progress are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Stocks

As restated
2023
2022
£
£

Work in progress
715,776
709,738


Page 2

 
JAZZA58 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Creditors: Amounts falling due within one year

As restated
2023
2022
£
£

Amounts owed to group undertakings
715,676
709,638

Accruals and deferred income
3,720
-

719,396
709,638



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £100.00
100
100



7.


Prior year adjustment

The comparative figures have been updated to show stock purchased in the year, which was paid for by the parent company, Bigtots Limited, and recorded as an intercompany loan. This has increased stock and the intercompany loan account in the comparative period by £709,738. There was no subsequent adjustment to the profit and loss account.


8.


Related party transactions

Included in amounts owed to group undertakings is a balance of £715,676 (2022: £709,638) owed to Bigtots Limited, of which the company is a wholly owned subsidiary. The balance is interest free and repayable on demand.


9.


Controlling party

The company's immediate parent company is Bigtots Limited, a company registered in England and
Wales.


Page 3