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Registered Number: 11480653
England and Wales
JGS BUTCHERY & GROCERY SHOP LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

JGS BUTCHERY & GROCERY SHOP LTD Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

JGS BUTCHERY & GROCERY SHOP LTD Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SJPR ACCOUNTANTS LTD 31 July 2025 .................................................... SJPR ACCOUNTANTS LTD 225 Clapham Road London SW9 9BE 15 April 2026 1

JGS BUTCHERY & GROCERY SHOP LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 28,953 |  | 24,342
Tangible fixed assets | 4 | 76,548 |  | 80,718
|  | 105,501 |  | 105,060
Current assets |  |  |
Stocks |  | 30,175 |  | 243,175
Debtors |  | 6,558 |  | 17,917
Investments |  | 0 |  | 1,650
Cash at bank and in hand |  | 123,273 |  | 34,679
|  | 160,006 |  | 297,421
Creditors: amount falling due within one year |  | (187,432) |  | (378,520)
Net current assets |  | (27,426) |  | (81,099)
Total assets less current liabilities |  | 78,075 |  | 23,961
Creditors: amount falling due after more than one year |  | (74,636) |  | (18,271)
Provisions for liabilities |  | (175) |  | (175)
Net assets |  | 3,264 |  | 5,515
Capital and reserves |  |  |
Called up share capital |  | 1,200 |  | 1,200
Profit and loss account |  | 2,064 |  | 4,315
Shareholders' funds |  | 3,264 |  | 5,515
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 15 April 2026 and were signed on its behalf by:
------------------------------- Guilherme de Campos Foratto Director
2

JGS BUTCHERY & GROCERY SHOP LTD Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information JGS BUTCHERY & GROCERY SHOP LTD is a private company, limited by shares, registered in England and Wales, registration number 11480653, registration address 176 COWLEY ROAD, OXFORD ENGLAND, OXFORD, OX4 1UE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 10 Straight Line
Motor Vehicles | 25 Straight Line
Fixtures and Fittings | 25 Straight Line
Computer Equipment | 25 Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Current asset investments Current asset investments are stated at the lower of cost and net realisable value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 7 (2024 : 7).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 August 2024 | - |  | -
Additions | 28,953 |  | 28,953
Disposals | - |  | -
At 31 July 2025 | 28,953 |  | 28,953
Amortisation
At 01 August 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 July 2025 | - |  | -
Net book values
At 31 July 2025 | 28,953 |  | 28,953
At 31 July 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 August 2024 | 53,139 |  | 37,870 |  | 14,312 |  | 2,551 |  | 107,872
Additions | - |  | - |  | 18,729 |  | - |  | 18,729
Disposals | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 53,139 |  | 37,870 |  | 33,041 |  | 2,551 |  | 126,601
Depreciation
At 01 August 2024 | 16,567 |  | 5,523 |  | 4,249 |  | 815 |  | 27,154
Charge for year | 5,314 |  | 9,468 |  | 7,480 |  | 637 |  | 22,899
On disposals | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 21,881 |  | 14,991 |  | 11,729 |  | 1,452 |  | 50,053
Net book values
Closing balance as at 31 July 2025 | 31,258 |  | 22,879 |  | 21,312 |  | 1,099 |  | 76,548
Opening balance as at 01 August 2024 | 36,572 |  | 32,347 |  | 10,063 |  | 1,736 |  | 80,718
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