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Registered Number: 09633986
England and Wales

 

 

 

T&J LONDON LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 81,863    87,826 
Investments 4 128,160    128,160 
210,023    215,986 
Current assets      
Debtors 11,427    18,567 
Cash at bank and in hand 210,418    105,019 
221,845    123,586 
Creditors: amount falling due within one year (93,172)   (74,778)
Net current assets 128,673    48,808 
 
Total assets less current liabilities 338,696    264,794 
Creditors: amount falling due after more than one year (77,938)   (96,290)
Net assets 260,758    168,504 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 260,757    168,503 
Shareholders' funds 260,758    168,504 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 March 2025 and were signed by:


-------------------------------
Evgeni Hristov HADZHIEV
Director
1
General Information
T&J LONDON LTD is a private company, limited by shares, registered in England and Wales, registration number 09633986, registration address 17 WOOD LANE, WOODFORD GREEN ENGLAND, IG8 9TE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 18% Reducing Balance
Computer Equipment 18% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 8 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 July 2023 96,996    11,037    108,033 
Additions    
Disposals    
At 30 June 2024 96,996    11,037    108,033 
Depreciation
At 01 July 2023 16,942    3,265    20,207 
Charge for year 4,564    1,399    5,963 
On disposals    
At 30 June 2024 21,506    4,664    26,170 
Net book values
Closing balance as at 30 June 2024 75,490    6,373    81,863 
Opening balance as at 01 July 2023 80,054    7,772    87,826 

The net book value of Motor Vehicles includes £ 54,696 (2023 £54,696) in respect of assets leased under finance leases or hire purchase contracts.

4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 July 2023 128,160    128,160 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 June 2024 128,160    128,160 

5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2