UNDERJAW LTD


Directors	BAKEHOUSE, James Kenneth John
	DURRANI, Muhammad Usman


Registered Address	The Old Granary
	Dunton Road
	Basildon
	SS15 4DB


Registered Number	13088968 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		-		124
			-		124
Current assets
Stocks		23,659		67,110
Debtors		45,382		61,888
Cash at bank and on hand		159		5,336
		69,200		134,334
Creditors amounts falling due within one year	4	(224,985)		(232,308)
Net current assets (liabilities)			(155,785)		(97,974)
Total assets less current liabilities			(155,785)		(97,850)
Creditors amounts falling due after one year	5		(516,584)		(475,060)
Net assets			(672,369)		(572,910)
Capital and reserves
Called up share capital			200		200
Profit and loss account			(672,569)		(573,110)
Shareholders' funds			(672,369)		(572,910)

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

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

BAKEHOUSE, James Kenneth John
Director
Registered Company No. 13088968

UNDERJAW LTD

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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:

	Stocks and work in progress
	Stocks 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	6		10

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	495
	At 31 December 24	495
	Depreciation and impairment
	At 01 January 24	371
	Charge for year	124
	At 31 December 24	494
	Net book value
	At 31 December 24	-
	At 31 December 23	124

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	212,905	185,947
Bank borrowings and overdrafts	-	41,052
Taxation and social security	8,747	1,581
Other creditors	-	395
Accrued liabilities and deferred income	3,333	3,333
Total	224,985	232,308


	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.

5.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	222,196	183,144
Other creditors	294,388	291,916
Total	516,584	475,060


	Long 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.