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
JAPERIC UK LIMITED
Company Information
for the year ended 31 March 2025
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
JAPERIC UK LIMITED
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
218
121
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
Net liabilities
(8,224)
(7,653)
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
JAPERIC UK LIMITED
Notes to the Accounts
for the year ended 31 March 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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.
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.
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
At 1 April 2024
280
283
563
Charge for the year
86
53
139
At 31 March 2025
366
336
702
At 31 March 2025
345
160
505
At 31 March 2024
431
213
644
Amounts falling due within one year
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).