2023-06-01 2024-05-31 false No description of principal activity Capium Accounts Production 1.1 11390590 2023-06-01 2024-05-31 11390590 bus:FullAccounts 2023-06-01 2024-05-31 11390590 bus:FRS102 2023-06-01 2024-05-31 11390590 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 11390590 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 11390590 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 11390590 2023-06-01 2024-05-31 11390590 2024-05-31 11390590 bus:RegisteredOffice 2023-06-01 2024-05-31 11390590 core:WithinOneYear 2024-05-31 11390590 core:AfterOneYear 2024-05-31 11390590 1 2023-06-01 2024-05-31 11390590 bus:Director1 2023-06-01 2024-05-31 11390590 bus:Director1 2024-05-31 11390590 bus:Director1 2022-06-01 2023-05-31 11390590 2022-06-01 11390590 bus:LeadAgentIfApplicable 2023-06-01 2024-05-31 11390590 2022-06-01 2023-05-31 11390590 2023-05-31 11390590 core:WithinOneYear 2023-05-31 11390590 core:AfterOneYear 2023-05-31 11390590 bus:EntityAccountantsOrAuditors 2022-06-01 2023-05-31 11390590 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 11390590 bus:OrdinaryShareClass1 2024-05-31 11390590 bus:OrdinaryShareClass1 2022-06-01 2023-05-31 11390590 bus:OrdinaryShareClass1 2023-05-31 11390590 core:MotorCars 2023-06-01 2024-05-31 11390590 core:MotorCars 2024-05-31 11390590 core:MotorCars 2023-05-31 11390590 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-05-31 11390590 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-05-31 11390590 core:NetGoodwill 2023-06-01 2024-05-31 11390590 core:NetGoodwill 2024-05-31 11390590 core:NetGoodwill 2023-05-31 11390590 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 11390590 core:CostValuation core:Non-currentFinancialInstruments 2023-05-31 11390590 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-05-31 11390590 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-05-31 11390590 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-05-31 11390590 core:Non-currentFinancialInstruments 2024-05-31 11390590 core:Non-currentFinancialInstruments 2023-05-31 11390590 core:ShareCapital 2024-05-31 11390590 core:ShareCapital 2023-05-31 11390590 core:RetainedEarningsAccumulatedLosses 2024-05-31 11390590 core:RetainedEarningsAccumulatedLosses 2023-05-31 11390590 dpl:Item1 2023-06-01 11390590 dpl:Item1 2024-05-31 11390590 dpl:Item1 2022-06-01 11390590 dpl:Item1 2023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11390590
England and Wales

 

 

 

JS SUPERFOODS LTD



Unaudited Filleted Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 3,000    3,750 
Tangible fixed assets 4 7,636    10,181 
10,636    13,931 
Current assets      
Cash at bank and in hand 38,769    67,424 
Creditors: amount falling due within one year 5 (41,181)   (49,052)
Net current assets (2,412)   18,372 
 
Total assets less current liabilities 8,224    32,303 
Creditors: amount falling due after more than one year 6 (7,213)   (13,200)
Net assets 1,011    19,103 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 911    19,003 
Shareholders' funds 1,011    19,103 
 


For the year ended 31 May 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 31 May 2025 and were signed by:


-------------------------------
Sulakshna Shahi
Director
1
General Information
JS Superfoods Ltd is a private company, limited by shares, registered in England and Wales, registration number 11390590, registration address 12 Willow Road, Dartford, Kent, DA1 2QQ.

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.
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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
2.

Average number of employees

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

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2023 7,500    7,500 
Additions  
Disposals  
At 31 May 2024 7,500    7,500 
Amortisation
At 01 June 2023 3,750    3,750 
Charge for year 750    750 
On disposals  
At 31 May 2024 4,500    4,500 
Net book values
At 31 May 2024 3,000    3,000 
At 31 May 2023 3,750    3,750 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 June 2023 18,100    18,100 
Additions  
Disposals  
At 31 May 2024 18,100    18,100 
Depreciation
At 01 June 2023 7,919    7,919 
Charge for year 2,545    2,545 
On disposals  
At 31 May 2024 10,464    10,464 
Net book values
Closing balance as at 31 May 2024 7,636    7,636 
Opening balance as at 01 June 2023 10,181    10,181 


5.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 4,800    4,800 
Corporation Tax 5,815    4,305 
PAYE & Social Security 462    97 
Other Creditors 300    1,400 
Wages & Salaries Control Account 2,237    2,303 
Directors' Current Accounts 27,567    36,147 
41,181    49,052 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 7,213    13,200 
7,213    13,200 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2