J&U Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09431765

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,188		4,711

			1,188		4,711
CURRENT ASSETS
Stocks	5	-		1,000
Debtors	6	242,839		212,042
Investments	7	6,557		6,557
Cash at bank and in hand		37,456		91,203

		286,852		310,802
Creditors: Amounts Falling Due Within One Year	8	(9,267 )		(50,152 )

NET CURRENT ASSETS (LIABILITIES)			277,585		260,650

TOTAL ASSETS LESS CURRENT LIABILITIES			278,773		265,361

NET ASSETS			278,773		265,361

CAPITAL AND RESERVES
Called up share capital	9		101		101
Profit and Loss Account			278,672		265,260

SHAREHOLDERS' FUNDS			278,773		265,361

Page 1

Page 2

J&U Ltd.

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Hardeep Jandu

Director

01/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

J&U Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09431765 . The registered office is 4 Station Avenue, Tile Hill, Coventry, CV4 9HS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	20% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 March 2024	20,718
Additions	493

As at 28 February 2025	21,211

Depreciation
As at 1 March 2024	16,007
Provided during the period	4,016

As at 28 February 2025	20,023

Net Book Value
As at 28 February 2025	1,188

As at 1 March 2024	4,711

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J&U Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Stocks

	2025	2024
	£	£
Stock	-	1,000

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	242,839	212,042

7. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	6,557	6,557

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	-	3,614
Taxation and social security	9,267	46,538

	9,267	50,152

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

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