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Company Registration No. 13182240 (England and Wales)
JAPERIC UK LIMITED Unaudited accounts for the year ended 31 March 2025
JAPERIC UK LIMITED Unaudited accounts Contents
Page
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JAPERIC UK LIMITED Company Information for the year ended 31 March 2025
Director
Eric Ho Yin Lam
Company Number
13182240 (England and Wales)
Registered Office
20 BURTON ROAD MANCHESTER GREATER MANCHESTER M20 3ED ENGLAND
Accountants
Lams Accountants 20 Burton Road Didsbury Manchester Greater Manchester M20 3ED
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JAPERIC UK LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
505 
644 
Current assets
Inventories
7,249 
7,596 
Debtors
- 
55 
Cash at bank and in hand
218 
121 
7,467 
7,772 
Creditors: amounts falling due within one year
4,103 
3,916 
Net current assets
11,570 
11,688 
Total assets less current liabilities
12,075 
12,332 
Creditors: amounts falling due after more than one year
(20,203)
(19,862)
Provisions for liabilities
Deferred tax
(96)
(123)
Net liabilities
(8,224)
(7,653)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(8,324)
(7,753)
Shareholders' funds
(8,224)
(7,653)
For the year ending 31 March 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 August 2025 and were signed on its behalf by
Eric Ho Yin Lam Director Company Registration No. 13182240
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JAPERIC UK LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
JAPERIC UK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13182240. The registered office is 20 BURTON ROAD, MANCHESTER, GREATER MANCHESTER, M20 3ED, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance Method
Computer equipment
25% Reducing Balance Method
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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JAPERIC UK LIMITED Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
711 
496 
1,207 
At 31 March 2025
711 
496 
1,207 
Depreciation
At 1 April 2024
280 
283 
563 
Charge for the year
86 
53 
139 
At 31 March 2025
366 
336 
702 
Net book value
At 31 March 2025
345 
160 
505 
At 31 March 2024
431 
213 
644 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
55 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
(4,103)
(3,916)
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
20,203 
19,862 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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