J.A.F.S. Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 06349249

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		-		180

			-		180
CURRENT ASSETS
Debtors	6	12,312		14,910
Cash at bank and in hand		235,186		392,532

		247,498		407,442
Creditors: Amounts Falling Due Within One Year		(38,762 )		(70,768 )

NET CURRENT ASSETS (LIABILITIES)			208,736		336,674

TOTAL ASSETS LESS CURRENT LIABILITIES			208,736		336,854

NET ASSETS			208,736		336,854

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			208,734		336,852

SHAREHOLDERS' FUNDS			208,736		336,854

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J.A.F.S. Limited

Abridged Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

J M Ahern

Director

15 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J.A.F.S. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06349249 . The registered office is 39 Stonehouse Road, Sutton Coldfield, B73 6LP.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. This has been amortised in full.

2.4. 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	25% on cost
Computer Equipment	25% on cost

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)

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J.A.F.S. Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Total
	£
Cost
As at 1 December 2024	9,000

As at 30 November 2025	9,000

Amortisation
As at 1 December 2024	9,000

As at 30 November 2025	9,000

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

5. Tangible Assets

	Total
	£
Cost
As at 1 December 2024	6,509

As at 30 November 2025	6,509

Depreciation
As at 1 December 2024	6,329
Provided during the period	180

As at 30 November 2025	6,509

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	180

6. Debtors

	2025	2024
	£	£
Due after more than one year
Corporation tax recoverable assets	12,312	-

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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J.A.F.S. Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

8. Ultimate Controlling Party

The company is controlled by the director by virtue of his ownership of 100% of the issued share capital in the company.

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