Registration number: 08687605

Juste Moi Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Juste Moi Ltd

Company Information

Director

A J Madonald

Registered office

The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Accountants

Burton Sweet Ltd Chartered Accountants & Business Advisors The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Juste Moi Ltd

(Registration number: 08687605)
Balance Sheet
31 December 2024

	Note	2024 £	2023 £
Fixed assets
Intangible assets	4	4,037	9,116
Tangible assets	5	8,640	695
		12,677	9,811
Current assets
Stocks	6	146,601	126,624
Debtors	7	21,097	8,790
Cash at bank and in hand		25,918	41,773
		193,616	177,187
Creditors: Amounts falling due within one year	8	(131,681)	(107,833)
Net current assets		61,935	69,354
Total assets less current liabilities		74,612	79,165
Creditors: Amounts falling due after more than one year	8	(14,136)	(24,269)
Net assets		60,476	54,896
Capital and reserves
Called up share capital		200	200
Share premium reserve		49,970	49,970
Retained earnings		10,306	4,726
Shareholders' funds		60,476	54,896

Juste Moi Ltd

(Registration number: 08687605)
Balance Sheet
31 December 2024

For the financial 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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 September 2025
 

......................................... A J Madonald Director

Juste Moi Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol
BS48 1UR

These financial statements were authorised for issue by the director on 29 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Juste Moi Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line
Fixture & Fittings	20% Straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website	5 Years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Juste Moi Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business.

Trade debtors are recognised initially at the transaction price.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Juste Moi Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2023 - 4).

Juste Moi Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

4	Intangible assets

	Website £	Total £
Cost or valuation
At 1 January 2024	10,725	10,725
Disposals	(3,667)	(3,667)
At 31 December 2024	7,058	7,058
Amortisation
At 1 January 2024	1,609	1,609
Amortisation charge	1,412	1,412
At 31 December 2024	3,021	3,021
Carrying amount
At 31 December 2024	4,037	4,037
At 31 December 2023	9,116	9,116

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 January 2024	-	8,246	8,246
Additions	7,906	677	8,583
At 31 December 2024	7,906	8,923	16,829
Depreciation
At 1 January 2024	-	7,551	7,551
Charge for the year	262	376	638
At 31 December 2024	262	7,927	8,189
Carrying amount
At 31 December 2024	7,644	996	8,640
At 31 December 2023	-	695	695

Juste Moi Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

6

Stocks

	2024 £	2023 £
Other inventories	146,601	126,624

7

Debtors

	2024 £	2023 £
Trade debtors	4,843	1,800
Other debtors	14,981	6,990
Prepayments	1,273	-
	21,097	8,790

Juste Moi Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

8

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	9	10,648	10,648
Trade creditors		58,837	40,415
Taxation and social security		424	7,026
Accruals and deferred income		5,683	6,145
Other creditors		56,089	43,599
		131,681	107,833

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	9	14,136	24,269

9	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	4,136	14,269
Other borrowings	10,000	10,000
	14,136	24,269

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	10,648	10,648