Laura Jordan Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08237363

LAURA JORDAN LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2024

LAURA JORDAN LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2024

	2024		2023
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		8,534		2,819

CURRENT ASSETS

Stocks		2,000	12,000
Debtors	6	15,250	2,188
Cash at bank and in hand		97,120	138,308
		---------	---------
		114,370	152,496

CREDITORS: amounts falling due within one year	7	53,926		35,751
		---------		---------
NET CURRENT ASSETS			60,444		116,745
			--------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			68,978		119,564

PROVISIONS	2,134	536
	--------	---------
NET ASSETS	66,844	119,028
	--------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	66,744	118,928
	--------	---------
SHAREHOLDERS FUNDS	66,844	119,028
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LAURA JORDAN LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:

Mrs L A Jordan
Director

Company registration number: 08237363

LAURA JORDAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, NN15 6WJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).

5. TANGIBLE ASSETS

	Plant and machinery
	£
Cost
At 1 January 2024	10,374
Additions	8,561
	--------
At 31 December 2024	18,935
	--------
Depreciation
At 1 January 2024	7,555
Charge for the year	2,846
	--------
At 31 December 2024	10,401
	--------
Carrying amount
At 31 December 2024	8,534
	--------
At 31 December 2023	2,819
	--------

6. DEBTORS

	2024	2023
	£	£
Other debtors	15,250	2,188
	--------	-------

7. CREDITORS: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	442	757
Trade creditors	–	924
Corporation tax	33,336	22,842
Social security and other taxes	10,035	3,203
Other creditors	10,113	8,025
	--------	--------
	53,926	35,751
	--------	--------

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director entered into the following advances and credits with the company:

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs L A Jordan	( 369)	38,729	( 28,994)	9,366
	----	--------	--------	-------

	2023
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs L A Jordan	( 320)	28,950	( 28,999)	( 369)
	----	--------	--------	----

The loan was repaid in full on 26 September 2025.