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Company Registration No. 07920524 (England and Wales)
J & A London Ltd Unaudited accounts for the year ended 31 January 2025
J & A London Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
J & A London Ltd Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
797,669
797,669
Current assets
Cash at bank and in hand
87,305
65,489
Creditors: amounts falling due within one year
5
(543,400)
(534,031)
Net current liabilities
(456,095)
(468,542)
Total assets less current liabilities
341,574
329,127
Creditors: amounts falling due after more than one year
6
(253,519)
(253,519)
Net assets
88,055
75,608
Capital and reserves
Called up share capital
10
1
Profit and loss account
88,045
75,607
Shareholders' funds
88,055
75,608
For the year ending 31 January 2025 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 2 October 2025 and were signed on its behalf by
Paremala Raveenthiran Director Company Registration No. 07920524
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J & A London Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
J & A London Ltd is a private company, limited by shares, registered in England and Wales, registration number 07920524. The registered office is 19 Bellevue Road, Bexleyheath, DA6 8ND.
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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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
Land & buildings
£
Cost or valuation
At cost
At 1 February 2024
797,669
At 31 January 2025
797,669
Depreciation
At 31 January 2025
-
Net book value
At 31 January 2025
797,669
At 31 January 2024
797,669
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,668
868
Taxes and social security
2,918
2,933
Other creditors
538,814
530,230
543,400
534,031
- 4 -
J & A London Ltd Notes to the Accounts for the year ended 31 January 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
253,519
253,519
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 5 -