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Company Registration No. 14417713 (England and Wales)
JOKAR LIMITED Unaudited accounts for the year ended 31 December 2025
JOKAR LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JOKAR LIMITED Company Information for the year ended 31 December 2025
Director
Pui Ka LAM
Company Number
14417713 (England and Wales)
Registered Office
Bambu 119a Deansgate Bolton Lancashire BL1 1HA England
Accountants
Lams Accountants 20 Burton Road Didsbury Manchester Greater Manchester M20 3ED
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JOKAR LIMITED Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
28,000
32,000
Tangible assets
5
5,162
6,453
33,162
38,453
Current assets
Inventories
350
650
Debtors
6
446
559
Cash at bank and in hand
20,284
17,977
21,080
19,186
Creditors: amounts falling due within one year
7
(74,011)
(68,139)
Net current liabilities
(52,931)
(48,953)
Net liabilities
(19,769)
(10,500)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(19,771)
(10,502)
Shareholders' funds
(19,769)
(10,500)
For the year ending 31 December 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 March 2026 and were signed on its behalf by
Pui Ka LAM Director Company Registration No. 14417713
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JOKAR LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
JOKAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14417713. The registered office is Bambu, 119a Deansgate, Bolton, Lancashire, BL1 1HA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation for 10 years.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025
40,000
At 31 December 2025
40,000
Amortisation
At 1 January 2025
8,000
Charge for the year
4,000
At 31 December 2025
12,000
Net book value
At 31 December 2025
28,000
At 31 December 2024
32,000
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JOKAR LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 January 2025
10,000
At 31 December 2025
10,000
Depreciation
At 1 January 2025
3,547
Charge for the year
1,291
At 31 December 2025
4,838
Net book value
At 31 December 2025
5,162
At 31 December 2024
6,453
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
446
559
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
5,720
3,782
Taxes and social security
(5,207)
(7,507)
Other creditors
423
130
Loans from directors
72,734
71,399
Accruals
341
335
74,011
68,139
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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