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Registered number: 11607278
House Of Jam Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Calculated Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11607278
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,016 3,890
Investment Properties 5 485,000 485,000
488,016 488,890
CURRENT ASSETS
Debtors 6 1,162 4,137
Cash at bank and in hand 121 24,076
1,283 28,213
Creditors: Amounts Falling Due Within One Year 7 (7,390 ) (40,967 )
NET CURRENT ASSETS (LIABILITIES) (6,107 ) (12,754 )
TOTAL ASSETS LESS CURRENT LIABILITIES 481,909 476,136
Creditors: Amounts Falling Due After More Than One Year 8 (398,624 ) (391,860 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,151 ) (22,151 )
NET ASSETS 61,134 62,125
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 61,132 62,123
SHAREHOLDERS' FUNDS 61,134 62,125
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Job Muscroft
Director
15/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
House Of Jam Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11607278 . The registered office is 382 Staines Road, Twickenham, TW2 5JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 33% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 8,740 570 9,310
As at 31 October 2024 8,740 570 9,310
Depreciation
As at 1 November 2023 5,035 385 5,420
Provided during the period 741 133 874
As at 31 October 2024 5,776 518 6,294
Net Book Value
As at 31 October 2024 2,964 52 3,016
As at 1 November 2023 3,705 185 3,890
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Page 4
5. Investment Property
2024
£
Fair Value
As at 1 November 2023 and 31 October 2024 485,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 100 225
Prepayments and accrued income 1,062 3,912
1,162 4,137
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 5,635 7,516
Accruals and deferred income 1,755 33,451
7,390 40,967
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 371,033 371,001
Directors loan account 27,591 20,859
398,624 391,860
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
The directors have provided the company with an unsecured loan. The balance of the loan at the year end was £27,591 (2023 : £20,859). There was no interest charged on the loan and the loan is repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Job and Miriam Muscroft by virtue of their ownership of 100% of the issued share capital in the company.
Page 4