Company registration number 15859728 (England and Wales)
J B D Y 2002 Private Limited
Unaudited Financial Statements
For The Period Ended 31 July 2025
Pages For Filing With Registrar
Pinnick Lewis LLP
Chartered Certified Accountants
Handel House
95 High Street
Edgware
HA8 7DB
J B D Y 2002 Private Limited
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
J B D Y 2002 Private Limited
BALANCE SHEET
As At 31 July 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
335
Current assets
Debtors
4
208
Cash at bank and in hand
127,595
127,803
Creditors: amounts falling due within one year
5
(43,998)
Net current assets
83,805
Net assets
84,140
Capital and reserves
Called up share capital
4
Profit and loss reserves
84,136
Total equity
84,140

For the financial period ended 31 July 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 9 December 2025
S Chaudhary
Director
Company registration number 15859728 (England and Wales)
J B D Y 2002 Private Limited
NOTES TO THE FINANCIAL STATEMENTS
For The Period Ended 31 July 2025
- 2 -
1
Accounting policies
Company information

J B D Y 2002 Private Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor, 49 St James's Street, London, SW1A 1AH.

1.1
Reporting period

Company's reporting period starts from incorporation date i.e. 26th July 2024 and ends on 31st July 2025.

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 from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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:

Fixtures and fittings
33% Straight line

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.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

J B D Y 2002 Private Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Period Ended 31 July 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the tax currently payable.

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.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

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

2025
Number
Total
2
J B D Y 2002 Private Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Period Ended 31 July 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 26 July 2024
-
0
Additions
503
At 31 July 2025
503
Depreciation and impairment
At 26 July 2024
-
0
Depreciation charged in the period
168
At 31 July 2025
168
Carrying amount
At 31 July 2025
335
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
208
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
863
Corporation tax
42,986
Other creditors
149
43,998
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