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REGISTERED NUMBER: 09758681 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Ja & Co London Limited

Ja & Co London Limited (Registered number: 09758681)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Ja & Co London Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: A J Yeats
W J Earl
Ms G Zemblyte





REGISTERED OFFICE: 47 Ward Street
Birmingham
West Midlands
B19 3TA





REGISTERED NUMBER: 09758681 (England and Wales)





ACCOUNTANTS: Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

Ja & Co London Limited (Registered number: 09758681)

Balance Sheet
30 November 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 294,820 21,056

CURRENT ASSETS
Stocks 32,855 21,983
Debtors 5 277,917 252,302
Cash at bank 811,078 669,287
1,121,850 943,572
CREDITORS
Amounts falling due within one year 6 (722,808 ) (343,740 )
NET CURRENT ASSETS 399,042 599,832
TOTAL ASSETS LESS CURRENT
LIABILITIES

693,862

620,888

PROVISIONS FOR LIABILITIES 8 (18,700 ) (5,264 )
NET ASSETS 675,162 615,624

CAPITAL AND RESERVES
Called up share capital 9 49 49
Retained earnings 675,113 615,575
SHAREHOLDERS' FUNDS 675,162 615,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

Ja & Co London Limited (Registered number: 09758681)

Balance Sheet - continued
30 November 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2025 and were signed on its behalf by:





A J Yeats - Director


Ja & Co London Limited (Registered number: 09758681)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Ja & Co London Limited is a private company, limited by shares , registered in England and Wales. 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.
Short leasehold - Straight line over the life of the lease
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 6 (2023 - 5 ) .

Ja & Co London Limited (Registered number: 09758681)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 December 2023 - 13,783 18,953 32,736
Additions 251,257 63,803 8,347 323,407
At 30 November 2024 251,257 77,586 27,300 356,143
DEPRECIATION
At 1 December 2023 - 7,025 4,655 11,680
Charge for year 31,237 12,656 5,750 49,643
At 30 November 2024 31,237 19,681 10,405 61,323
NET BOOK VALUE
At 30 November 2024 220,020 57,905 16,895 294,820
At 30 November 2023 - 6,758 14,298 21,056

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 168,606 180,026
Other debtors 109,311 72,276
277,917 252,302

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 112,279 67,013
Taxation and social security 192,062 137,879
Other creditors 418,467 138,848
722,808 343,740

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 42,500 28,333
Between one and five years 85,000 127,500
127,500 155,833

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 18,700 5,264

Ja & Co London Limited (Registered number: 09758681)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 December 2023 5,264
Charge to Profit and Loss Account during year 13,436
Balance at 30 November 2024 18,700

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
245 Ordinary 1p 2 2
2,989 Ordinary "A" 1p 30 30
1,176 Ordinary "B" 1p 12 12
490 Ordinary "C" 1p 5 5
49 49

10. OTHER FINANCIAL COMMITMENTS

At 30 November 2024, there were outstanding pension contributions of £1,307 (2023 - £1,279).

11. RELATED PARTY DISCLOSURES

R & E Presswork Limited

A company of which Mr A Yeats is also a director


At the 30 November 2024 there was an amount due to R & E Presswork Limited in the sum of £44,467 (2023 - £70,594).

The amount due to R & E Presswork Limited is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director of R & E Presswork Limited has given his assurance that the amount will not be demanded until such time as Ja & Co London Limited can afford to do so without financial detriment.

Dual Enterprises Limited

Holding Company


2024 2023
£ £
Management charges - -

Dividends paid 355,000 125,000

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Ja & Co London Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ja & Co London Limited for the year ended 30 November 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ja & Co London Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ja & Co London Limited and state those matters that we have agreed to state to the Board of Directors of Ja & Co London Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ja & Co London Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ja & Co London Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ja & Co London Limited. You consider that Ja & Co London Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ja & Co London Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


13 June 2025