Company Registration No. 14156739 (England and Wales)
J & A Capital Limited
Unaudited accounts
for the year ended 30 June 2025
J & A Capital Limited
Unaudited accounts
Contents
J & A Capital Limited
Company Information
for the year ended 30 June 2025
Directors
Kam Fun Leung
Nang Chau Yee
Company Number
14156739 (England and Wales)
Registered Office
51 Castle street
Reading
RG1 7SS
ENGLAND
Accountants
Taxsense
203 West Street
Fareham
Hants
PO16 0EN
J & A Capital Limited
Statement of financial position
as at 30 June 2025
Tangible assets
927,873
927,873
Cash at bank and in hand
35,158
20,787
Creditors: amounts falling due within one year
(336,367)
(355,219)
Net current liabilities
(295,608)
(329,615)
Total assets less current liabilities
632,265
598,258
Creditors: amounts falling due after more than one year
(594,460)
(619,264)
Net assets/(liabilities)
37,805
(21,006)
Called up share capital
100
100
Profit and loss account
37,705
(21,106)
Shareholders' funds
37,805
(21,006)
For the year ending 30 June 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 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 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 of Directors and authorised for issue on 10 July 2025 and were signed on its behalf by
Kam Fun Leung
Director
Company Registration No. 14156739
J & A Capital Limited
Notes to the Accounts
for the year ended 30 June 2025
J & A Capital Limited is a private company, limited by shares, registered in England and Wales, registration number 14156739. The registered office is 51 Castle street, Reading, RG1 7SS, 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.
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:
Land & buildings
Not provided
4
Tangible fixed assets
Land & buildings
Amounts falling due within one year
Amounts due from group undertakings etc.
4,558
4,558
J & A Capital Limited
Notes to the Accounts
for the year ended 30 June 2025
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
7,835
-
Other creditors
153,311
131,512
Loans from directors
173,237
219,128
Deferred income
1,666
4,352
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
594,460
619,264
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director Loan Account
(219,198)
-
(45,890)
(173,308)
Director Loan Account
70
-
-
70
(219,128)
-
(45,890)
(173,238)
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).