Jess-Cooke Limited

Jess-Cooke Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,303	976
		2,303	976
Current assets
Debtors	4	107	2,444
Cash at bank and in hand		72,518	45,050
		72,625	47,494
Creditors: amount falling due within one year	5	(28,880)	(24,426)
Net current assets		43,745	23,068

Total assets less current liabilities		46,048	24,044
Creditors: amount falling due after more than one year	6	0	(31)
Provisions for liabilities	7	(538)	(222)
Net assets		45,510	23,791

Capital and reserves
Called up share capital		100	100
Profit and loss account		45,410	23,691
Shareholders' funds		45,510	23,791

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 04 November 2025 and were signed on its behalf by:

-------------------------------
Carolyn Jess-Cooke
Director

Jess-Cooke Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Jess-Cooke Limited is a private company, limited by shares, registered in England and Wales, registration number 07524085, registration address Unit 14, Princeton Mews, 167 London Road, Kingston Upon Thames, KT2 6PT. .

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	33% Straight Line
Computer Equipment	33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2024	1,457	5,967	7,424
Additions	1,804	542	2,346
Disposals	-	-	-
At 31 March 2025	3,261	6,509	9,770
Depreciation
At 01 April 2024	481	5,967	6,448
Charge for year	840	179	1,019
On disposals	-	-	-
At 31 March 2025	1,321	6,146	7,467
Net book values
Closing balance as at 31 March 2025	1,940	363	2,303
Opening balance as at 01 April 2024	976	-	976

Debtors: amounts falling due within one year

	2025 £		2024 £
VAT	0		2,444
	0		2,444

Debtors: amounts falling due after one year

	2025 £		2024 £
Directors' Loan Accounts	107		0
	107		0

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	27,602	22,776
Accrued Expenses	0	1,650
Other Creditors	(2)	0
VAT	1,280	0
	28,880	24,426

Creditors: amount falling due after more than one year

	2025 £		2024 £
Directors' Loan Accounts	0		31
	0		31

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	538		222
	538		222


Registered Number: 07524085
England and Wales
JESS-COOKE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025