REGISTERED NUMBER: 13433634 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Justin Rippon Tea Procurement

Consultancy Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Rippon

S F Rippon

REGISTERED OFFICE:

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

REGISTERED NUMBER:

13433634 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Tangible assets

4

2,330

457

CURRENT ASSETS

Debtors

5

28,182

11,909

Cash at bank

12,631

32,283

40,813

44,192

CREDITORS

Amounts falling due within one year

6

29,759

27,111

NET CURRENT ASSETS

11,054

17,081

TOTAL ASSETS LESS CURRENT LIABILITIES

13,384

17,538

PROVISIONS FOR LIABILITIES

7

443

87

NET ASSETS

12,941

17,451

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

12,841

17,351

SHAREHOLDERS' FUNDS

12,941

17,451

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 1 September 2025 and were signed on its behalf by:

J Rippon - Director

1.	STATUTORY INFORMATION

Justin Rippon Tea Procurement Consultancy Services Ltd 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.

Significant judgements and estimates

There are no significant judgements or estimates pertaining to these accounts.

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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Functional currency

The company's functional currency is £ sterling.

Financial instruments

Basic financial instruments comprising debtors, bank and cash balances are recorded at fair value.

Going concern

The directors consider the company to be a going concern and the accounts have been drawn up to that basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

-

1,084

1,084

Additions

489

1,998

2,487

At 31 March 2025

489

3,082

3,571

DEPRECIATION

At 1 April 2024

-

627

627

Charge for year

-

614

614

At 31 March 2025

-

1,241

1,241

NET BOOK VALUE

At 31 March 2025

489

1,841

2,330

At 31 March 2024

-

457

457

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,182

11,909

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

17,255

17,806

Social security and other taxes

400

-

Directors' current accounts

11,025

8,243

Accrued expenses

1,079

1,062

29,759

27,111

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

443

87

Deferred

tax

£

Balance at 1 April 2024

87

Provided during year

356

Balance at 31 March 2025

443

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

17,351

Profit for the year

62,990

Dividends

(67,500

)

At 31 March 2025

12,841