JANE'S ICE CREAMS LIMITED


Director	Peter Goulding


Registered Address	Walker House
	Market Place
	Somerton
	TA11 7LZ


Registered Number	08598738 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		9,000		9,000
Tangible assets	4		875		1,167
			9,875		10,167
Current assets
Stocks		800		600
Cash at bank and on hand		425		425
		1,225		1,025
Creditors amounts falling due within one year	5	(14,128)		(13,824)
Net current assets (liabilities)			(12,903)		(12,799)
Total assets less current liabilities			(3,028)		(2,632)
Net assets			(3,028)		(2,632)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(3,128)		(2,732)
Shareholders' funds			(3,028)		(2,632)

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 10 September 2025, and are signed on its behalf by:

Peter Goulding
Director
Registered Company No. 08598738

JANE'S ICE CREAMS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2025

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.

	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.

	Intangible assets
	Goodwill

	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


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 May 24	9,000	9,000
At 30 April 25	9,000	9,000
Net book value
At 30 April 25	9,000	9,000
At 30 April 24	9,000	9,000

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 May 24	6,953	6,953
At 30 April 25	6,953	6,953
Depreciation and impairment
At 01 May 24	5,786	5,786
Charge for year	292	292
At 30 April 25	6,078	6,078
Net book value
At 30 April 25	875	875
At 30 April 24	1,167	1,167

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	144	144
Other creditors	13,582	13,277
Accrued liabilities and deferred income	402	403
Total	14,128	13,824


	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.