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REGISTERED NUMBER: 09383376















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025

FOR

JTOL LTD

JTOL LTD (REGISTERED NUMBER: 09383376)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st January 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JTOL LTD

COMPANY INFORMATION
for the Year Ended 31st January 2025







DIRECTORS: Mrs R M Watkins
Mr D J Watkins





REGISTERED OFFICE: 12 Dale Road
Riverside
Redditch
B98 8HJ





REGISTERED NUMBER: 09383376





ACCOUNTANTS: SAS Accountant Ltd t/as OJW Associates
16 Hennals Avenue
Webheath
Redditch
Worcestershire
B97 5RX

JTOL LTD (REGISTERED NUMBER: 09383376)

BALANCE SHEET
31st January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,300 10,945

CURRENT ASSETS
Debtors 5 140,831 197,303
Cash at bank 94,171 62,242
235,002 259,545
CREDITORS
Amounts falling due within one year 6 193,258 216,164
NET CURRENT ASSETS 41,744 43,381
TOTAL ASSETS LESS CURRENT LIABILITIES 47,044 54,326

PROVISIONS FOR LIABILITIES 7 1,007 2,082
NET ASSETS 46,037 52,244

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 45,937 52,144
SHAREHOLDERS' FUNDS 46,037 52,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JTOL LTD (REGISTERED NUMBER: 09383376)

BALANCE SHEET - continued
31st January 2025


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th June 2025 and were signed on its behalf by:





Mr D J Watkins - Director


JTOL LTD (REGISTERED NUMBER: 09383376)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st January 2025


1. STATUTORY INFORMATION

JTOL Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

JTOL LTD (REGISTERED NUMBER: 09383376)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st January 2025


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st February 2024
and 31st January 2025 16,255 26,654 42,909
DEPRECIATION
At 1st February 2024 15,961 16,003 31,964
Charge for year 294 5,351 5,645
At 31st January 2025 16,255 21,354 37,609
NET BOOK VALUE
At 31st January 2025 - 5,300 5,300
At 31st January 2024 294 10,651 10,945

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 18,473 5,222
Other debtors - 703
VAT - 1,193
Prepayments 122,358 190,185
140,831 197,303

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 665 23,965
Tax 23,230 19,073
Pension payable 215 80
VAT 1,104 -
Other creditors 2 2
Directors' loan accounts 20,345 187
Accruals and deferred income 147,697 172,857
193,258 216,164

7. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 1,007 2,082

JTOL LTD (REGISTERED NUMBER: 09383376)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st January 2025


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st February 2024 2,082
Provided during year (1,075 )
Balance at 31st January 2025 1,007

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
94 Ordinary £1 94 94
2 Ordinary A £1 2 2
2 Ordinary B £1 2 2
2 Ordinary C £1 2 2
100 100