JAMAICAN FOODS AND RECIPES LTD

JAMAICAN FOODS AND RECIPES LTD
Contents Page
For the year ended 30 April 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

JAMAICAN FOODS AND RECIPES LTD Accountants' Report For the year ended 30 April 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JAMAICAN FOODS AND RECIPES LTD for the year ended 30 April 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JAMAICAN FOODS AND RECIPES LTD for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of JAMAICAN FOODS AND RECIPES LTD , as a body, in accordance with the terms of our engagement letter dated 03 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of JAMAICAN FOODS AND RECIPES LTD and state those matters that we have agreed to state to the Board of Directors of JAMAICAN FOODS AND RECIPES LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAMAICAN FOODS AND RECIPES LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that JAMAICAN FOODS AND RECIPES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JAMAICAN FOODS AND RECIPES LTD . You consider that JAMAICAN FOODS AND RECIPES LTD 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 accounts of JAMAICAN FOODS AND RECIPES LTD . 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 accounts 30 April 2025. .................................................... Boffix & Co Accountancy Limited Boffix & Co Accountancy Limited St Alban Tower Wood Street London EC2V 7AF 03 September 2025 1

JAMAICAN FOODS AND RECIPES LTD
Accountants' Report
For the year ended 30 April 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JAMAICAN FOODS AND RECIPES LTD for the year ended 30 April 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JAMAICAN FOODS AND RECIPES LTD for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of JAMAICAN FOODS AND RECIPES LTD , as a body, in accordance with the terms of our engagement letter dated 03 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of JAMAICAN FOODS AND RECIPES LTD and state those matters that we have agreed to state to the Board of Directors of JAMAICAN FOODS AND RECIPES LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAMAICAN FOODS AND RECIPES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JAMAICAN FOODS AND RECIPES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JAMAICAN FOODS AND RECIPES LTD . You consider that JAMAICAN FOODS AND RECIPES LTD 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 accounts of JAMAICAN FOODS AND RECIPES LTD . 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 accounts
30 April 2025.

....................................................
Boffix & Co Accountancy Limited
Boffix & Co Accountancy Limited
St Alban Tower
Wood Street
London
EC2V 7AF
03 September 2025

1

JAMAICAN FOODS AND RECIPES LTD
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	8,720	4,504
		8,720	4,504
Current assets
Debtors		635	66
Cash at bank and in hand		22,702	51,780
		23,337	51,846
Creditors: amount falling due within one year		(254)	(8,230)
Net current assets		23,083	43,616

Total assets less current liabilities		31,803	48,120
Net assets		31,803	48,120

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		31,802	48,119
Shareholders' funds		31,803	48,120

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 03 September 2025 and were signed by:

-------------------------------
Lesa-Gaye Khaydean POWELL
Director

2

JAMAICAN FOODS AND RECIPES LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2025

General Information

JAMAICAN FOODS AND RECIPES LTD is a private company, limited by shares, registered in England and Wales, registration number 14066590, registration address SUITE 1726 UNIT 3A, 34-35 HATTON GARDEN HOLBORN, EC1N 8DX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102A, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Computer Equipment	33% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 May 2024	770	11,850	12,620
Additions	-	8,455	8,455
Disposals	-	-	-
At 30 April 2025	770	20,305	21,075
Depreciation
At 01 May 2024	295	7,821	8,116
Charge for year	119	4,120	4,239
On disposals	-	-	-
At 30 April 2025	414	11,941	12,355
Net book values
Closing balance as at 30 April 2025	356	8,364	8,720
Opening balance as at 01 May 2024	475	4,029	4,504

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £0.01 each	1		1
	1		1

3


Registered Number: 14066590
England and Wales
JAMAICAN FOODS AND RECIPES LTD

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 30 April 2025