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Registered number: 03944102
Jura Trading Limited
Financial Statements
For The Year Ended 30 April 2025
BBK Partnership_
Chartered Accountants & Statutory Auditors
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Jura Trading Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Jura Trading Limited
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 03944102

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,992 |  | 10,992
Tangible Assets | 5 |  | 615,029 |  | 578,009
Investments | 6 |  | 1,250 |  | 1,250
|  |  | 627,271 |  | 590,251
CURRENT ASSETS
Stocks | 7 | 1,299,805 |  | 1,286,339 |
Debtors | 8 | 1,777,431 |  | 1,179,297 |
Cash at bank and in hand |  | 55,363 |  | 44,239 |
|  | 3,132,599 |  | 2,509,875 |
Creditors: Amounts Falling Due Within One Year | 9 | (825,741 ) |  | (497,276 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,306,858 |  | 2,012,599
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,934,129 |  | 2,602,850
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (2,078,008 ) |  | (1,963,845 )
NET ASSETS |  |  | 856,121 |  | 639,005
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200,000 |  | 200,000
Income Statement |  |  | 656,121 |  | 439,005
SHAREHOLDERS' FUNDS |  |  | 856,121 |  | 639,005

Page 1
Page 2
Jura Trading Limited
Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 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 Income Statement.
On behalf of the board

Mr Ganeshamoorthy Kabilan Director
08/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Jura Trading Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Jura Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03944102 . The registered office is Trafalgar Trading Estate Unit 5, Jeffreys Road, Enfield, Middlesex, EN3 7TY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.
2.4. 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 | 10% p.a on a straight-line basis
Motor Vehicles | 10% p.a on a straight-line basis
Fixtures & Fittings | 10% p.a on a straight-line basis
Computer Equipment | 15% p.a on astraight-line basis

2.5. 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.
Page 3
Page 4
Jura Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.7. Taxation
Income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 5)
7 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 10,992
As at 30 April 2025 | 10,992
Net Book Value
As at 30 April 2025 | 10,992
As at 1 May 2024 | 10,992

Page 4
Page 5
Jura Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 172,128 | 229,077 | 297,689 | 60,838 | 759,732
Additions | 50,736 | 16,000 | - | 5,237 | 71,973
As at 30 April 2025 | 222,864 | 245,077 | 297,689 | 66,075 | 831,705
Depreciation
As at 1 May 2024 | 40,960 | 55,707 | 49,252 | 35,804 | 181,723
Provided during the period | 8,816 | 10,431 | 7,878 | 7,828 | 34,953
As at 30 April 2025 | 49,776 | 66,138 | 57,130 | 43,632 | 216,676
Net Book Value
As at 30 April 2025 | 173,088 | 178,939 | 240,559 | 22,443 | 615,029
As at 1 May 2024 | 131,168 | 173,370 | 248,437 | 25,034 | 578,009

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 1,250
As at 30 April 2025 | 1,250
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 1,250
As at 1 May 2024 | 1,250

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,299,805 |  | 1,286,339

Page 5
Page 6
Jura Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 334,197 |  | 98,751
Amounts owed by group undertakings | 98,481 |  | -
Other debtors | 813,922 |  | 556,215
| 1,246,600 |  | 654,966
Due after more than one year
Amounts owed by group undertakings | 3,200 |  | 14,200
Amounts owed by participating interests | 361,348 |  | 343,848
Other debtors | 166,283 |  | 166,283
| 530,831 |  | 524,331
| 1,777,431 |  | 1,179,297

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 238,028 |  | 92,640
Other creditors | 447,848 |  | 312,959
Taxation and social security | 139,865 |  | 91,677
| 825,741 |  | 497,276

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 3,750
Amounts owed to group undertakings | 306,928 |  | 155,956
Other creditors | 1,771,080 |  | 1,804,139
| 2,078,008 |  | 1,963,845

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200,000 |  | 200,000

Page 6