Registered number
07748770
JJLF Limited
Accounts
For the Year Ended
31 August 2024
Oakensen
Chartered Accountants
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
JJLF Limited
Registered number: 07748770
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 - 2
Current assets
Debtors 4 281,295 281,295
Cash at bank and in hand 2,228 3,389
283,523 284,684
Creditors: amounts falling due within one year 5 (21,431) (673)
Net current assets 262,092 284,011
Net assets 262,092 284,013
Capital and reserves
Called up share capital 100 100
Profit and loss account 261,992 283,913
Shareholder's funds 262,092 284,013
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
J J L Fillaut
Director
Approved by the board on 23 April 2025
JJLF Limited
Notes to the Accounts
for the year ended 31 August 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.
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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, 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 3 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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery
£
Cost
At 1 September 2023 2,428
Disposals (2,428)
At 31 August 2024 -
Depreciation
At 1 September 2023 2,426
On disposals (2,426)
At 31 August 2024 -
Net book value
At 31 August 2024 -
At 31 August 2023 2
4 Debtors 2024 2023
£ £
Other debtors 281,295 281,295
5 Creditors: amounts falling due within one year 2024 2023
£ £
Amounts owed to associated companies 20,497 -
Other creditors 934 673
21,431 673
6 Related party transactions
At the year end, the company owed £20,497 (2023: nil) to Sea Export Ltd, a company under common control.
7 Other information
JJLF Limited is a private company limited by shares and incorporated in England. Its registered office is:
Suite C, Unit 2 Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
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