Registered number
07596394
J-E-S London Limited
Filleted Accounts
30 April 2024
J-E-S London Limited
Registered number: 07596394
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 367 767
Current assets
Debtors 4 66,914 58,308
Cash at bank and in hand 25,905 14,081
92,819 72,389
Creditors: amounts falling due within one year 5 (24,381) (22,042)
Net current assets 68,438 50,347
Total assets less current liabilities 68,805 51,114
Creditors: amounts falling due after more than one year 6 (6,750) (13,350)
Provisions for liabilities (76) (146)
Net assets 61,979 37,618
Capital and reserves
Called up share capital 1 1
Profit and loss account 61,978 37,617
Shareholders' funds 61,979 37,618
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Jaroslaw Kukielka
Director
Approved by the board on 17 December 2024
J-E-S London Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to stakeholder pension plans are expensed when paid.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 1,600
At 30 April 2024 1,600
Depreciation
At 1 May 2023 833
Charge for the year 400
At 30 April 2024 1,233
Net book value
At 30 April 2024 367
At 30 April 2023 767
4 Debtors 2024 2023
£ £
Trade debtors 62,025 6,704
Other debtors - excess CIS tax due for recovery 4,889 51,604
66,914 58,308
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 7,000 7,000
Trade creditors 700 700
Taxation and social security costs 12,651 477
Other creditors 4,030 13,865
24,381 22,042
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 6,750 13,350
7 Other information
J-E-S London Limited is a private company limited by shares and incorporated in England. Its registered office is:
52 Morden Hall Road
Morden
Surrey
SM4 5JG
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