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Registered number: 11050130
JG Tapia Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
JG Tapia Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
JG Tapia Ltd
Accountant's Report
For The Year Ended 30 November 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of JG Tapia Ltd for the year ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JG Tapia Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of JG Tapia Ltd , as a body, in accordance with the terms of our engagement letter dated 23 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of JG Tapia Ltd and state those matters that we have agreed to state to the director of JG Tapia Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JG Tapia Ltd and its director as a body for our work or for this report.
It is your duty to ensure that JG Tapia Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of JG Tapia Ltd . You consider that JG Tapia Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of JG Tapia Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27th March 2026

Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Page 1
Page 2
JG Tapia Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 11050130

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 10,200 |  | 2,097 |
Cash at bank and in hand |  | 44,095 |  | 57,517 |
|  | 54,295 |  | 59,614 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,991 ) |  | (8,030 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 42,304 |  | 51,584
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,304 |  | 51,584
NET ASSETS |  |  | 42,304 |  | 51,584
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 42,303 |  | 51,583
SHAREHOLDERS' FUNDS |  |  | 42,304 |  | 51,584

For the year ending 30 November 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.
The financial statements were approved by the director on 27 March 2026 and were signed by:

Mr Javier Gonzalez Director
27th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
JG Tapia Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
JG Tapia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11050130 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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. 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:

Computer Equipment | 33% straight line

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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JG Tapia Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 1,473
As at 30 November 2025 | 1,473
Depreciation
As at 1 December 2024 | 1,473
As at 30 November 2025 | 1,473
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,200 |  | 2,016
Other debtors | - |  | 81
| 10,200 |  | 2,097

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 3,231
Taxation and social security | 11,991 |  | 4,799
| 11,991 |  | 8,030

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1 each | 1 |  | 1

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