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Company Registration No. 12303243 (England and Wales)
J COFFEE LTD Unaudited accounts for the year ended 30 November 2024
J COFFEE LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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J COFFEE LTD Company Information for the year ended 30 November 2024
Director
Jaleh SHAFEI
Company Number
12303243 (England and Wales)
Registered Office
32 HIGH STREET BLACKHEATH ROWLEY REGIS B65 0DR ENGLAND
Accountants
Fouladi and Co Accountants 30 High Street Cradley Heath West Midlands B64 5HL
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J COFFEE LTD Accountants' report
Accountants' report to the director of J COFFEE LTD on the preparation of the unaudited statutory accounts for the year ended 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J COFFEE LTD for the year ended 30 November 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of J COFFEE LTD, as a body, in accordance with the terms of our engagement letter dated 30 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of J COFFEE LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J COFFEE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that J COFFEE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of J COFFEE LTD. You consider that J COFFEE LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of J COFFEE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Fouladi and Co Accountants 30 High Street Cradley Heath West Midlands B64 5HL 8 October 2025
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J COFFEE LTD Statement of financial position as at 30 November 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
5,905
6,561
Current assets
Inventories
500
2,000
Debtors
5
13,154
16,004
Cash at bank and in hand
600
800
14,254
18,804
Creditors: amounts falling due within one year
6
(450)
(1,315)
Net current assets
13,804
17,489
Total assets less current liabilities
19,709
24,050
Creditors: amounts falling due after more than one year
7
(17,502)
(20,362)
Net assets
2,207
3,688
Capital and reserves
Called up share capital
1
1
Profit and loss account
2,206
3,687
Shareholders' funds
2,207
3,688
For the year ending 30 November 2024 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 October 2025 and were signed on its behalf by
Jaleh SHAFEI Director Company Registration No. 12303243
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J COFFEE LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
J COFFEE LTD is a private company, limited by shares, registered in England and Wales, registration number 12303243. The registered office is 32 HIGH STREET, BLACKHEATH, ROWLEY REGIS, B65 0DR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 December 2023
10,000
At 30 November 2024
10,000
Depreciation
At 1 December 2023
3,439
Charge for the year
656
At 30 November 2024
4,095
Net book value
At 30 November 2024
5,905
At 30 November 2023
6,561
5
Debtors
2024
2023
£
£
Amounts falling due within one year
Other debtors
13,154
16,004
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J COFFEE LTD Notes to the Accounts for the year ended 30 November 2024
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
450
450
Taxes and social security
-
865
450
1,315
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans
17,502
20,362
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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