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Registered Number: 10934446
England and Wales

 

 

 

JEF TRADING LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Mr J E FENNELL
Registered Number 10934446
Registered Office 114-116 CURTAIN ROAD
LONDON ENGLAND
EC2A 3AH
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 102,311    114,588 
Tangible fixed assets 4 1,847,271    1,880,681 
1,949,582    1,995,269 
Current assets      
Debtors 5 832,823    890,594 
Cash at bank and in hand 5,822    472,994 
838,645    1,363,588 
Creditors: amount falling due within one year 6 (86,962)   (726,561)
Net current assets 751,683    637,027 
 
Total assets less current liabilities 2,701,265    2,632,296 
Net assets 2,701,265    2,632,296 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 2,701,264    2,632,295 
Shareholders' funds 2,701,265    2,632,296 
 


For the year ended 31 August 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 financial statements were approved by the director on 30 May 2025 and were signed by:


-------------------------------
Mr J E FENNELL
Director
2
General Information
JEF TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 10934446, registration address 114-116 CURTAIN ROAD, LONDON ENGLAND, EC2A 3AH.
1.

Accounting policies

Significant accounting policies
These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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 (Land is not depreciated):
Land and Buildings 5% Straight Line
Motor Vehicles 25% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 September 2023 122,773    122,773 
Additions  
Disposals  
At 31 August 2024 122,773    122,773 
Amortisation
At 01 September 2023 8,185    8,185 
Charge for year 12,277    12,277 
On disposals  
At 31 August 2024 20,462    20,462 
Net book values
At 31 August 2024 102,311    102,311 
At 31 August 2023 114,588    114,588 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2023 1,734,934    90,833    117,032    2,170    1,944,969 
Additions   90,155    16,571      106,726 
Disposals        
At 31 August 2024 1,734,934    180,988    133,603    2,170    2,051,695 
Depreciation
At 01 September 2023 50,602    5,677    7,466    543    64,288 
Charge for year 64,247    43,747    31,599    543    140,136 
On disposals        
At 31 August 2024 114,849    49,424    39,065    1,086    204,424 
Net book values
Closing balance as at 31 August 2024 1,620,085    131,564    94,538    1,084    1,847,271 
Opening balance as at 01 September 2023 1,684,332    85,156    109,566    1,627    1,880,681 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Amount Owed by Group Undertakings 832,823    872,050 
Other Debtors   18,544 
832,823    890,594 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 60    16,994 
Corporation Tax 65,123    706,266 
PAYE & Social Security 845    845 
Other Creditors 19,526    1,000 
Directors' Current Accounts 1,408    1,456 
86,962    726,561 

3