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Registered number: 11276211
JAY LOGISTIC INTERNATIONAL LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ease Accounting Associates UK Limited
61 Ease A A Dartford Business Park
Victoria Road
Dartford
Kent
DA1 5FS
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of JAY LOGISTIC INTERNATIONAL LIMITED for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of JAY LOGISTIC INTERNATIONAL LIMITED for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of JAY LOGISTIC INTERNATIONAL LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of JAY LOGISTIC INTERNATIONAL LIMITED and state those matters that we have agreed to state to the director of JAY LOGISTIC INTERNATIONAL LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAY LOGISTIC INTERNATIONAL LIMITED and its director, as a body, for our work or for this report.
It is your duty to ensure that JAY LOGISTIC INTERNATIONAL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of JAY LOGISTIC INTERNATIONAL LIMITED . You consider that JAY LOGISTIC INTERNATIONAL LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of JAY LOGISTIC INTERNATIONAL LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Ease Accounting Associates UK Limited
17 December 2025
Ease Accounting Associates UK Limited
Chartered Accountants
61 Ease A A Dartford Business Park
Victoria Road
Dartford
Kent
DA1 5FS
Page 1
Page 2
Balance Sheet
Registered number: 11276211
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,664 2,977
5,664 2,977
CURRENT ASSETS
Stocks 5 23,790 25,249
Debtors 6 7,366 6,633
Cash at bank and in hand 1,539 315
32,695 32,197
Creditors: Amounts Falling Due Within One Year 7 (9,064 ) (12,979 )
NET CURRENT ASSETS (LIABILITIES) 23,631 19,218
TOTAL ASSETS LESS CURRENT LIABILITIES 29,295 22,195
Creditors: Amounts Falling Due After More Than One Year 8 (27,593 ) (33,334 )
NET ASSETS/(LIABILITIES) 1,702 (11,139 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,602 (11,239 )
SHAREHOLDERS' FUNDS 1,702 (11,139)
Page 2
Page 3
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 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.
On behalf of the board
Mr John KUMASSAH
Director
17 December 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
JAY LOGISTIC INTERNATIONAL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11276211 . The registered office is 54 Ease A A The Base Point, Dartford Business Park, Victoria Road, Dartford, Kent, DA1 5FS.
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. 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:
Motor Vehicles 18% Reducing balance basis
2.4. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2024 4,295
Additions 3,930
As at 31 March 2025 8,225
Depreciation
As at 1 April 2024 1,318
Provided during the period 1,243
As at 31 March 2025 2,561
Net Book Value
As at 31 March 2025 5,664
As at 1 April 2024 2,977
5. Stocks
2025 2024
£ £
Stock 23,790 25,249
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 7,366 6,633
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Bank loans and overdrafts 6,676 6,676
Other taxes and social security - 132
Accruals and deferred income 1,725 600
Director's loan account 662 5,571
9,064 12,979
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 27,593 33,334
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6