Justo Limited - Filleted accounts

Registered number

06095790

Justo Limited

Filleted Accounts

28 February 2025

Justo Limited
Registered number:		06095790
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		203,750			107,802

Current assets
Debtors	4	901,750			955,274
Cash at bank and in hand		1,241			9,665
		902,991			964,939

Creditors: amounts falling due within one year	5	(739,829)			(749,241)

Net current assets			163,162			215,698

Total assets less current liabilities			366,912			323,500

Creditors: amounts falling due after more than one year	6		(86,494)			(94,922)

Provisions for liabilities			(38,714)			(20,484)


Net assets			241,704			208,094

Capital and reserves
Called up share capital			100			100
Profit and loss account			241,604			207,994

Shareholders' funds			241,704			208,094

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Robert Czaplinski
Director
Approved by the board on 29 November 2025

Justo Limited
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	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 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. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2024	371,139		71,606		442,745
	Additions	139,435		-		139,435
	At 28 February 2025	510,574		71,606		582,180

	Depreciation
	At 1 March 2024	299,987		34,956		334,943
	Charge for the year	31,087		12,400		43,487
	At 28 February 2025	331,074		47,356		378,430

	Net book value
	At 28 February 2025	179,500		24,250		203,750
	At 29 February 2024	71,152		36,650		107,802


4	Debtors			2025		2024
£					£

	Trade debtors			-		58,691
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			901,750		896,583
				901,750		955,274


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			55,972		58,000
	Obligations under finance lease and hire purchase contracts			74,373		30,581
	Trade creditors			97,984		417,532
	Taxation and social security costs			282,544		184,083
	Other creditors			216,956		59,045
				739,829		749,241


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			23,793		61,793
	Obligations under finance lease and hire purchase contracts			62,701		33,129
				86,494		94,922


7	Other information

	Justo Limited is a private company limited by shares and incorporated in England. Its registered office is:
	4 Kerrington Court
	314 Ladbroke Grove
	London
	W10 5NQ