J N S HOLDINGS LIMITED


Director	SONDHI, Jamal


Registered Address	114 Algernon Road
	London
	SE13 7AW


Registered Number	10393819 (England and Wales)

Balance Sheet as at
30 September 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets			39,085		25,256
			39,085		25,256
Current assets
Stocks		7,414		7,414
Debtors		5,220		3,160
Cash at bank and on hand		4,393		2,262
		17,027		12,836
Creditors amounts falling due within one year	3	(55,732)		(17,792)
Net current assets (liabilities)			(38,705)		(4,956)
Total assets less current liabilities			380		20,300
Creditors amounts falling due after one year	4		(36,683)		(52,056)
Net assets			(36,303)		(31,756)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(36,403)		(31,856)
Shareholders' funds			(36,303)		(31,756)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 17 December 2025, and are signed on its behalf by:

SONDHI, Jamal
Director
Registered Company No. 10393819

J N S HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		0

3.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	39,094	1,282
Taxation and social security	128	-
Other creditors	16,510	16,510
Total	55,732	17,792

4.	Creditors: amounts due after one year

	2024	2023
	£	£
Other creditors	36,683	52,056
Total	36,683	52,056