JAS LALL LIMITED - Filleted accounts

Registered number

11237847

JAS LALL LIMITED

Filleted Accounts

31 March 2025

JAS LALL LIMITED
Registered number:		11237847
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,941			7,031

Current assets
Debtors	4	11,146			11,852
Cash at bank and in hand		156,394			209,123
		167,540			220,975

Creditors: amounts falling due within one year	5	(34,060)			(78,105)

Net current assets			133,480			142,870

Net assets			139,421			149,901

Capital and reserves
Called up share capital			1			1
Profit and loss account			139,420			149,900

Shareholder's funds			139,421			149,901

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jaskiret Kaur Lall
Director
Approved by the board on 24 December 2025

JAS LALL LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 April 2024							12,621
	Additions							395
	At 31 March 2025							13,016

	Depreciation
	At 1 April 2024							5,590
	Charge for the year							1,485
	At 31 March 2025							7,075

	Net book value
	At 31 March 2025							5,941
	At 31 March 2024							7,031


4	Debtors					2025		2024
£							£

	Trade debtors					11,146		8,402
	Other debtors					-		3,450
						11,146		11,852


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					8,482		10,081
	Trade creditors					-		1,980
	Corporation tax					24,399		44,679
	Other taxes and social security costs					1,164		21,332
	Other creditors					15		33
						34,060		78,105


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Jaskiret Kaur Lall
	Directors loan owed to the company - cleared by dividends 01/04/2024	3,450		-		(3,450)		-

		3,450		-		(3,450)		-


7	Other information

	JAS LALL LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	6 Windsor Villas
	Bath
	England
	BA1 3DJ