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Registered number: 07257842
JNJ Leisure Ltd
Unaudited Financial Statements
For The Year Ended 30 August 2024
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07257842
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 493,235 464,237
493,235 464,237
CURRENT ASSETS
Debtors 214,328 166,626
Cash at bank and in hand 33,284 5,194
247,612 171,820
Creditors: Amounts Falling Due Within One Year (211,125 ) (185,544 )
NET CURRENT ASSETS (LIABILITIES) 36,487 (13,724 )
TOTAL ASSETS LESS CURRENT LIABILITIES 529,722 450,513
Creditors: Amounts Falling Due After More Than One Year (422,427 ) (393,647 )
NET ASSETS 107,295 56,866
CAPITAL AND RESERVES
Called up share capital 6 3 3
Profit and Loss Account 107,292 56,863
SHAREHOLDERS' FUNDS 107,295 56,866
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Page 2
For the year ending 30 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jordan Jones
Director
28/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JNJ Leisure Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07257842 . The registered office is Unit 1b, Trident Park Ocean Way, Glass Avenue, Cardiff, CF24 5EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% on cost
Plant & Machinery 10% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 10% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 31 August 2023 582,297 656,567 87,316 104,493
Additions - 95,725 55,576 633
Transfers - (24,025 ) - -
As at 30 August 2024 582,297 728,267 142,892 105,126
Depreciation
As at 31 August 2023 369,615 441,933 87,316 74,033
Provided during the period 40,191 48,692 4,631 6,377
As at 30 August 2024 409,806 490,625 91,947 80,410
Net Book Value
As at 30 August 2024 172,491 237,642 50,945 24,716
As at 31 August 2023 212,682 214,634 - 30,460
Computer Equipment Total
£ £
Cost
As at 31 August 2023 29,168 1,459,841
Additions 3,873 155,807
Transfers - (24,025 )
As at 30 August 2024 33,041 1,591,623
Depreciation
As at 31 August 2023 22,707 995,604
Provided during the period 2,893 102,784
As at 30 August 2024 25,600 1,098,388
Net Book Value
As at 30 August 2024 7,441 493,235
As at 31 August 2023 6,461 464,237
5. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 28,969 13,934
Later than one year and not later than five years 85,569 32,483
114,538 46,417
114,538 46,417
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6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
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