19 July 2024 v2026.10.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 15847822 2024-07-19 2025-07-31 15847822 2025-07-31 15847822 core:WithinOneYear 2025-07-31 15847822 core:AfterOneYear 2025-07-31 15847822 core:ShareCapital 2025-07-31 15847822 core:RetainedEarningsAccumulatedLosses 2025-07-31 15847822 bus:Director1 2024-07-19 2025-07-31 15847822 bus:RegisteredOffice 2024-07-19 2025-07-31 15847822 core:LandBuildings 2024-07-19 2025-07-31 15847822 core:LandBuildings 2025-07-31 15847822 1 2024-07-19 2025-07-31 15847822 countries:EnglandWales 2024-07-19 2025-07-31 15847822 bus:AuditExemptWithAccountantsReport 2024-07-19 2025-07-31 15847822 bus:PrivateLimitedCompanyLtd 2024-07-19 2025-07-31 15847822 bus:SmallEntities 2024-07-19 2025-07-31 15847822 bus:FullAccounts 2024-07-19 2025-07-31
Company registration number:
15847822
J Unit Limited
Unaudited Filleted Financial Statements for the period ended
31 July 2025
J Unit Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of J Unit Limited
Period ended
31 July 2025
As described on the statement of financial position, the Board of Directors of
J Unit Limited
are responsible for the preparation of the
financial statements
for the period ended
31 July 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Atkinson Accounts
Egerton House
55 Hoole Road
Chester
CH2 3NJ
United Kingdom
J Unit Limited
Statement of Financial Position
31 July 2025

|  | 31 Jul 2025
--- | --- | ---
| Note | £
Fixed assets |  |  |
Tangible assets | 5 | 35,962 |
Current assets |  |  |
Cash at bank and in hand |  | 50 |
Creditors: amounts falling due within one year | 6 | (5,540 | )
Net current liabilities |  | (5,490 | )
Total assets less current liabilities |  | 30,472 |
Creditors: amounts falling due after more than one year | 7 | (27,734 | )
Net assets |  | 2,738 |
Capital and reserves |  |  |
Called up share capital |  | 100 |
Profit and loss account |  | 2,638 |
Shareholders funds |  | 2,738 |

For the period ending
31 July 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
10 March 2026
, and are signed on behalf of the board by:

D Fontenot
Director

Company registration number:
15847822
J Unit Limited
Notes to the Financial Statements
Period ended
31 July 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
55 Hoole Road
,
Chester
,
CH2 3NJ
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

## Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## 4 Average number of employees

The average number of persons employed by the company during the period was
1
.

## 5 Tangible assets

| Land and buildings
--- | ---
| £
Cost |  |
At 19 July 2024 | - |
Additions | 35,962 |
At 31 July 2025 | 35,962 |
Depreciation |  |
At 19 July 2024 and 31 July 2025 | - |
Carrying amount |  |
At 31 July 2025 | 35,962 |

## Investment property

Included in land and buildings are the following amounts in relation to investment properties:

| 31 Jul 2025
--- | ---
| £
Additions | 35,962 |
Carrying amount at 31 July 2025 | 35,962 |

## 6 Creditors: amounts falling due within one year

| 31 Jul 2025
--- | ---
| £
Other creditors | 5,540 |

## 7 Creditors: amounts falling due after more than one year

| 31 Jul 2025
--- | ---
| £
Other creditors | 27,734 |