REGISTERED NUMBER: 09911297 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

JLEDs Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Sawyer

Mrs D A Sawyer

SECRETARY:

Mrs D A Sawyer

REGISTERED OFFICE:

27 Digby Road

Ipswich

Suffolk

IP4 3NB

REGISTERED NUMBER:

09911297 (England and Wales)

ACCOUNTANTS:

Emsdens Limited - Chartered Certified Accountants

Ladbrook Close

Elmsett

Ipswich

Suffolk

IP7 6LD

FIXED ASSETS

Tangible assets

4

3,737

2,922

CURRENT ASSETS

Stocks

24,129

22,329

Debtors

5

2,680

2,785

Cash at bank

185,409

196,347

212,218

221,461

CREDITORS

Amounts falling due within one year

6

30,526

28,892

NET CURRENT ASSETS

181,692

192,569

TOTAL ASSETS LESS CURRENT LIABILITIES

185,429

195,491

PROVISIONS FOR LIABILITIES

694

536

NET ASSETS

184,735

194,955

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

184,733

194,953

SHAREHOLDERS' FUNDS

184,735

194,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mr J A Sawyer - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

5,667

Additions

1,879

At 31 December 2024

7,546

DEPRECIATION

At 1 January 2024

2,745

Charge for year

1,064

At 31 December 2024

3,809

NET BOOK VALUE

At 31 December 2024

3,737

At 31 December 2023

2,922

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

2,372

2,660

Other debtors

308

125

2,680

2,785

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

162

171

Taxation and social security

23,845

21,074

Other creditors

6,519

7,647

30,526

28,892

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

2

Ordinary

£1

2

2

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J A Sawyer.

The ultimate controlling party is Mr J A Sawyer.