L'AMI JAC LIMITED


Director	STIQUEL, Jean-Charles Alexandre Christian


Registered Address	94 Shepherds Bush Road
	London
	W6 7PD


Registered Number	09359877 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		20,721		16,262
			20,721		16,262
Current assets
Stocks	4	45,868		46,952
Debtors		50,158		35,000
Cash at bank and on hand		1,003		544
		97,029		82,496
Creditors amounts falling due within one year	5	(33,189)		(25,807)
Net current assets (liabilities)			63,840		56,689
Total assets less current liabilities			84,561		72,951
Creditors amounts falling due after one year	6		(190,342)		(176,793)
Net assets			(105,781)		(103,842)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(105,881)		(103,942)
Shareholders' funds			(105,781)		(103,842)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 September 2025, and are signed on its behalf by:

STIQUEL, Jean-Charles Alexandre Christian
Director
Registered Company No. 09359877

L'AMI JAC LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Straight line (%) Land and buildings 20% Fixtures and fittings 25% Vehicles 20% Office Equipment 25%

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 24	2,349	9,934	9,498	2,542	24,323
Additions	-	-	3,696	7,050	10,746
At 31 December 24	2,349	9,934	13,194	9,592	35,069
Depreciation and impairment
At 01 January 24	534	5,298	1,730	499	8,061
Charge for year	673	1,987	2,605	1,022	6,287
At 31 December 24	1,207	7,285	4,335	1,521	14,348
Net book value
At 31 December 24	1,142	2,649	8,859	8,071	20,721
At 31 December 23	1,815	4,636	7,768	2,043	16,262

4.	Stocks

	2024	2023
	£	£
Finished goods	45,868	46,952
Total	45,868	46,952

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	11,187	5,785
Taxation and social security	22,002	18,475
Accrued liabilities and deferred income	-	1,547
Total	33,189	25,807


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	17,189	18,912
Other creditors	173,153	157,881
Total	190,342	176,793

7.	Related party transactions
	As of the year-end 31st Dec 2024, STIQUEL, Jean-Charles (Director) owed £8,983.14 to the company.