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Company Registration No. 14156739 (England and Wales)
J & A Capital Limited Unaudited accounts for the year ended 30 June 2024
J & A Capital Limited Unaudited accounts Contents
Page
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J & A Capital Limited Company Information for the year ended 30 June 2024
Directors
Kam Fun Leung Nang Chau Yee
Company Number
14156739 (England and Wales)
Registered Office
51 Castle street Reading RG1 7SS ENGLAND
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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J & A Capital Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
927,873 
927,873 
Current assets
Debtors
4,817 
9,399 
Cash at bank and in hand
20,787 
37,658 
25,604 
47,057 
Creditors: amounts falling due within one year
(355,219)
(157,546)
Net current liabilities
(329,615)
(110,489)
Total assets less current liabilities
598,258 
817,384 
Creditors: amounts falling due after more than one year
(619,264)
(812,981)
Net (liabilities)/assets
(21,006)
4,403 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(21,106)
4,303 
Shareholders' funds
(21,006)
4,403 
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 November 2024 and were signed on its behalf by
Kam Fun Leung Director Company Registration No. 14156739
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J & A Capital Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
J & A Capital Limited is a private company, limited by shares, registered in England and Wales, registration number 14156739. The registered office is 51 Castle street, Reading, RG1 7SS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not provided
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 July 2023
927,873 
At 30 June 2024
927,873 
Depreciation
At 30 June 2024
- 
Net book value
At 30 June 2024
927,873 
At 30 June 2023
927,873 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
259 
399 
Amounts due from group undertakings etc.
4,558 
9,000 
4,817 
9,399 
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J & A Capital Limited Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
- 
2,500 
Taxes and social security
- 
1,009 
Other creditors
131,512 
15,866 
Loans from directors
219,128 
125,085 
Accruals
227 
1,022 
Deferred income
4,352 
12,064 
355,219 
157,546 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
619,264 
812,981 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Kam Fun Leung
Director Loan Account
(125,155)
(105,000)
(10,957)
(219,198)
Nang Chau Yee
Director Loan Account
70 
- 
- 
70 
(125,085)
(105,000)
(10,957)
(219,128)
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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