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Registered Number: 09885733
England and Wales

 

 

 

ISLA JAMES INTERIORS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2024

End date: 31 August 2025

ISLA JAMES INTERIORS LIMITED
Contents Page
For the Period 01 December 2024 to 31 August 2025
Director J Calver
Registered Number 09885733
Registered Office Enterprise House Unit 4
41 Reading Road
Pangbourne
RG8 7HY
Accountants Blue Peak
100 Berkshire Place
GF33
Winnersh
RG41 5RD
1
Director's report and financial statements
The director presents their annual report and the financial statements for the year ended 31 August 2025.
Director
The director who served the company throughout the period was as follows:

J Calver
Statement of director's responsibilities
The director is responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
J Calver
Director

Date approved: 05 December 2025
2
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 4,542    5,937 
4,542    5,937 
Current assets      
Stocks 4 11,487    11,487 
Debtors 5 106,454    16,080 
Cash at bank and in hand 399,162    670,578 
517,103    698,145 
Creditors: amount falling due within one year 6 (229,301)   (308,140)
Net current assets 287,802    390,005 
 
Total assets less current liabilities 292,344    395,942 
Net assets 292,344    395,942 
 

Capital and reserves 		     
Called up share capital 7 100    100 
Profit and loss account 292,244    395,842 
Shareholders' funds 292,344    395,942 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges 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 director on 05 December 2025 and were signed by:


-------------------------------
J Calver
Director
3
General Information
ISLA JAMES INTERIORS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09885733, registration address Enterprise House Unit 4, 41 Reading Road, Pangbourne, RG8 7HY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
Turnover
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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 companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
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 3 Years Straight Line
Computer Equipment 3 Years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the period was 8 (2024 : 6).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2024 9,180    19,314    28,494 
Additions 757    3,452    4,209 
Disposals -    -    - 
At 31 August 2025 9,937    22,766    32,703 
Depreciation
At 01 December 2024 9,167    13,390    22,557 
Charge for period 149    5,455    5,604 
On disposals -    -    - 
At 31 August 2025 9,316    18,845    28,161 
Net book values
Closing balance as at 31 August 2025 621    3,921    4,542 
Opening balance as at 01 December 2024 13    5,924    5,937 


4.

Stocks

2025
£		   2024
£
Stocks 11,487    11,487 
11,487    11,487 

5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 58,618    6,890 
Amount Owed by Group Undertakings 38,718    0 
Prepayments & Accrued Income 7,508    8,437 
Other Debtors 1,590    753 
Deferred Expenses 20    0 
106,454    16,080 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 459    22,605 
Corporation Tax 83,236    103,117 
PAYE & Social Security 6,640    7,974 
Accrued Expenses 86,507    128,465 
Other Creditors 1,168    6,443 
VAT 51,291    39,536 
229,301    308,140 

7.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

4