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Registered number: 14929907
J Bugden Ltd
Financial Statements
For The Year Ended 30 June 2025
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
J Bugden Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
J Bugden Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 14929907

| 30 June 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,323 |  | 8,925
|  |  | 9,323 |  | 8,925
CURRENT ASSETS
Debtors | 5 | 27,763 |  | 10,200 |
Cash at bank and in hand |  | 5,031 |  | 38,367 |
|  | 32,794 |  | 48,567 |
Creditors: Amounts Falling Due Within One Year | 6 | (40,445 ) |  | (39,908 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,651 ) |  | 8,659
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,672 |  | 17,584
NET ASSETS |  |  | 1,672 |  | 17,584
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,671 |  | 17,583
SHAREHOLDERS' FUNDS |  |  | 1,672 |  | 17,584

For the year ending 30 June 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 Jacob Bugden Director
20/01/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
J Bugden Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
J Bugden Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14929907 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.
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 rendering of services.
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:

Plant & Machinery | 20% Straight Line
Fixtures & Fittings | 20% Straight Line

2.4. Financial Instruments
Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
J Bugden Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 8,051 | 3,105 | 11,156
Additions | 3,287 | - | 3,287
As at 30 June 2025 | 11,338 | 3,105 | 14,443
Depreciation
As at 1 July 2024 | 1,610 | 621 | 2,231
Provided during the period | 2,268 | 621 | 2,889
As at 30 June 2025 | 3,878 | 1,242 | 5,120
Net Book Value
As at 30 June 2025 | 7,460 | 1,863 | 9,323
As at 1 July 2024 | 6,441 | 2,484 | 8,925

5. Debtors

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 8,100
Other debtors | 8,438 |  | 2,100
VAT | 541 |  | -
Director's loan account | 18,784 |  | -
| 27,763 |  | 10,200

6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,591
Bank loans and overdrafts | 18 |  | -
Corporation tax | 40,386 |  | 30,250
VAT | - |  | 6,414
Accruals and deferred income | 41 |  | 34
Director's loan account | - |  | 1,619
| 40,445 |  | 39,908

7. Share Capital

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3
Page 4
J Bugden Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jacob Bugden | 1,621 | 69,002 | 48,600 | - | 18,781

The above loan is unsecured and repayable on demand. Interest has been charged at the rate of 2.25% per annum.
Page 4