Jeffs & Walker Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00677826

Jeffs & Walker Limited

Filleted Unaudited Financial Statements

17 November 2025

Jeffs & Walker Limited

Financial Statements

Period from 1 January 2025 to 17 November 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 4

Jeffs & Walker Limited

Statement of Financial Position

17 November 2025

	17 Nov 25		31 Dec 24
Note	£	£	£

Fixed assets

Investments	5		–	305,000

Current assets

Stocks		–	607
Debtors	6	304	–
Cash at bank and in hand		734,090	526,073
		---------	---------
		734,394	526,680

Creditors: amounts falling due within one year	7	–		6,254
		---------		---------
Net current assets			734,394	520,426
			---------	---------
Total assets less current liabilities			734,394	825,426

Provisions

Taxation including deferred tax	–	14,402
	---------	---------
Net assets	734,394	811,024
	---------	---------

Capital and reserves

Called up share capital	498	498
Fair value reserve	–	77,348
Profit and loss account	733,896	733,178
	---------	---------
Shareholders funds	734,394	811,024
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 17 November 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Jeffs & Walker Limited

Statement of Financial Position (continued)

17 November 2025

These financial statements were approved by the board of directors and authorised for issue on 18 November 2025 , and are signed on behalf of the board by:

Mr A Connor

Director

Company registration number: 00677826

Jeffs & Walker Limited

Notes to the Financial Statements

Period from 1 January 2025 to 17 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lamorna Court, 43 Wollaton Road, Beeston, Nottingham, NG9 2NG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Investments

The property investments were included in the accounts at fair value before being disposed of in the current period with the gains being recognised in the income statement.

Stocks

Stock at 31 December 2024 was measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. There was no stock held at 17 November 2025.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2024: 2 ).

5. Investments

	Property investments
	£
Cost
At 1 January 2025	305,000
Disposals	( 305,000)
	---------
At 17 November 2025	–
	---------
Impairment
At 1 January 2025 and 17 November 2025	–
	---------

Carrying amount
At 17 November 2025	–
	---------
At 31 December 2024	305,000
	---------

Carrying amount at 31 December 2024 is represented by:

		31 Dec 24
		£
	Cost	227,652
	Revaluation	77,348
		---------
		305,000
		---------

6. Debtors

	17 Nov 25	31 Dec 24
	£	£
Other debtors	304	–
	----	----

7. Creditors: amounts falling due within one year

	17 Nov 25	31 Dec 24
	£	£
Trade creditors	–	167
Social security and other taxes	–	1,872
Other creditors	–	4,215
	----	------
	–	6,254
	----	------