2023-10-012024-09-302024-09-30false05559183Jagged Lakes 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Jagged Lakes Ltd

Registered Number
05559183
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Jagged Lakes Ltd
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

Ronald James Kenyon

Company Secretary

Ann Christine Kenyon

Registered Address

31 White Ox Way
Penrith
CA11 8QP

Registered Number

05559183 (England and Wales)
Jagged Lakes Ltd
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks3725-
Debtors4-1
Cash at bank and on hand100-
8251
Creditors amounts falling due within one year5(1,493)-
Net current assets (liabilities)(668)1
Total assets less current liabilities(668)1
Net assets(668)1
Capital and reserves
Called up share capital11
Profit and loss account(669)-
Shareholders' funds(668)1
The financial statements were approved and authorised for issue by the Director on 12 February 2025, and are signed on its behalf by:
Ronald James Kenyon
Director
Registered Company No. 05559183
Jagged Lakes Ltd
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other 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.
2.Average number of employees

20242023
Average number of employees during the year00
3.Stocks

2024

2023

££
Other stocks725-
Total725-
4.Debtors: amounts due within one year

2024

2023

££
Other debtors-1
Total-1
5.Creditors: amounts due within one year

2024

2023

££
Other creditors1,193-
Accrued liabilities and deferred income300-
Total1,493-