J & CJ Frozen Foods (Essex) Limited

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

Registered number: 14750070

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		147,276		165,686
Tangible Assets	5		57,843		65,130

			205,119		230,816
CURRENT ASSETS
Stocks	6	55,927		55,722
Debtors	7	55,500		64,288
Cash at bank and in hand		7,277		34,676

		118,704		154,686
Creditors: Amounts Falling Due Within One Year	8	(337,192 )		(376,929 )

NET CURRENT ASSETS (LIABILITIES)			(218,488 )		(222,243 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,369 )		8,573

NET (LIABILITIES)/ASSETS			(13,369 )		8,573

CAPITAL AND RESERVES
Called up share capital	9		100		100
Share premium account			26,990		26,990
Profit and Loss Account			(40,459 )		(18,517 )

SHAREHOLDERS' FUNDS			(13,369)		8,573

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J & CJ Frozen Foods (Essex) Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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.

On behalf of the board

Mr John Warke

Director

19/12/2025

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

1. General Information

J & CJ Frozen Foods (Essex) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14750070 . The registered office is Unit 6 Bons Farm Stapleford Road, Stapleford Tawney, Romford, Essex, RM4 1RP.

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.

Sale of goods

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.

Rendering of services

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.

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. It is amortised to profit and loss account over its estimated economic life of 10 years.

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% reducing balance basis
Fixtures & Fittings	25% reducing balance basis

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 11)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	184,095

As at 31 March 2025	184,095

...CONTINUED

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J & CJ Frozen Foods (Essex) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Amortisation
As at 1 April 2024	18,409
Provided during the period	18,410

As at 31 March 2025	36,819

Net Book Value
As at 31 March 2025	147,276

As at 1 April 2024	165,686

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	86,274	565	86,839
Additions	11,995	-	11,995

As at 31 March 2025	98,269	565	98,834

Depreciation
As at 1 April 2024	21,568	141	21,709
Provided during the period	19,176	106	19,282

As at 31 March 2025	40,744	247	40,991

Net Book Value
As at 31 March 2025	57,525	318	57,843

As at 1 April 2024	64,706	424	65,130

6. Stocks

	31 March 2025	31 March 2024
	£	£
Finished goods	55,927	55,722

7. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Trade debtors	22,090	44,212
Other debtors	33,410	20,076

	55,500	64,288

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J & CJ Frozen Foods (Essex) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Trade creditors	190,822	117,308
Other creditors	143,013	256,318
Taxation and social security	3,357	3,303

	337,192	376,929

9. Share Capital

	31 March 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	100	100

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