Company registration number 10379357 (England and Wales)
J JAMES UTILITIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
J JAMES UTILITIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
J JAMES UTILITIES LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
30 November 2025
30 September 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
132,500
Tangible assets
4
-
0
3,631
-
0
136,131
Current assets
Debtors
5
218
11,567
Cash at bank and in hand
62,748
93,329
62,966
104,896
Creditors: amounts falling due within one year
6
(37,967)
(18,958)
Net current assets
24,999
85,938
Total assets less current liabilities
24,999
222,069
Provisions for liabilities
-
0
(908)
Net assets
24,999
221,161
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
24,799
220,961
Total equity
24,999
221,161

For the financial Period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 February 2026
Mr JP James
Director
Company registration number 10379357 (England and Wales)
J JAMES UTILITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

J James Utilities Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Xeinadin First Floor Secure House, Lulworth Close, Chandler's Ford, Eastleigh, Hampshire, England, SO53 3TL.

1.1
Reporting period

[ FRS 102 3.10 An entity shall present a complete set of financial statements (including comparative information as set out in paragraph 3.14) at least annually. When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following: (a) that fact; (b) the reason for using a longer or shorter period; and (c) the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable. ]

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

J JAMES UTILITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2024
Number
Number
Total
1
1
J JAMES UTILITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 4 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
200,000
Disposals
(200,000)
At 30 November 2025
-
0
Amortisation and impairment
At 1 October 2024
67,500
Disposals
(67,500)
At 30 November 2025
-
0
Carrying amount
At 30 November 2025
-
0
At 30 September 2024
132,500
4
Tangible fixed assets
Computers
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024
2,446
12,995
15,441
Disposals
(2,446)
(12,995)
(15,441)
At 30 November 2025
-
0
-
0
-
0
Depreciation and impairment
At 1 October 2024
1,898
9,911
11,809
Depreciation charged in the Period
137
771
908
Eliminated in respect of disposals
(2,035)
(10,682)
(12,717)
At 30 November 2025
-
0
-
0
-
0
Carrying amount
At 30 November 2025
-
0
-
0
-
0
At 30 September 2024
548
3,083
3,631
Last year c/fwd depreciation
1,898
9,912
Differs from this year b/fwd by
-
(1)
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
218
11,567
J JAMES UTILITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
1,440
Corporation tax
9,968
12,950
Other taxation and social security
-
0
2,168
Other creditors
27,999
2,400
37,967
18,958
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