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Registered number: 07304656

JF Associates Limited

ACCOUNTS
FOR THE YEAR ENDED 31/07/2025

Prepared By:
Bramil Associates LLP
First Floor
677 High Road
London
N12 0DA

JF Associates Limited

ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
DIRECTORS
Jessica Jacot de Boinod
REGISTERED OFFICE
First Floor
677 High Road
London
N12 0DA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07304656
ACCOUNTANTS
Bramil Associates LLP
First Floor
677 High Road
London
N12 0DA

JF Associates Limited

ACCOUNTS
FOR THEYEARENDED31/07/2025
CONTENTS
Page
Directors' Report3
Accountants' Report4
Statement Of Comprehensive Income5
Balance Sheet6
Notes To The Accounts7
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account10
Profit And Loss Account Summaries11

JF Associates Limited

DIRECTORS' REPORT
FOR THEYEARENDED31/07/2025
The directors present their report and accounts for theyearended31/07/2025
DIRECTORS
The directors who served during theyearwere as follows:
Jessica Jacot de Boinod
STATEMENT OF DIRECTORS RESPONSIBILITIES
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulation.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements the directors are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and accounting estimates that are reasonable and prudent;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The report of the directors has been prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the board on20/04/2026
Jessica Jacot de Boinod
Director

JF Associates Limited

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS
OF JF ASSOCIATES LIMITED, FOR THE YEAR ENDED 31/07/2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JF Associates Limited for the year ended 31/07/2025 as set out on pages 5 to 9 from the company's accounting records and from information and explanations you have given us.
As a practising member of the ACCA, we are subject to its ethical and other professional requirements which are detailed on their website.
This report is made solely to the Board of Directors of JF Associates Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of JF Associates Limited and state those matters that we have agreed to state to the Board of Directors of JF Associates Limited, as a body, in this report, in accordance with the requirements of the ACCA as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JF Associates Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JF Associates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of JF Associates Limited. You consider that JF Associates Limited 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 JF Associates Limited. 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 statutory accounts.
Bramil Associates LLP
First Floor
677 High Road
London
N12 0DA

JF Associates Limited

STATEMENT OF COMPREHENSIVE INCOME
FOR THEYEARENDED31/07/2025
Notes20252024
££
TURNOVER163,084295,022
Cost of sales(104,664)(155,192)
GROSS PROFIT58,420139,830
Distribution costs and selling expenses(60,474)(54,571)
Administrative expenses(66,041)(81,936)
OPERATING (LOSS) / PROFIT(68,095)3,323
Interest payable and similar charges3(2,935)(6,119)
LOSS ON ORDINARY ACTIVITIES BEFORE TAXATION(71,030)(2,796)
LOSS ON ORDINARY ACTIVITIES AFTER TAXATION(71,030)(2,796)

JF Associates Limited

BALANCE SHEET AT 31/07/2025
20252024
Notes££
FIXED ASSETS
Tangible assets69,19312,109
CURRENT ASSETS
Debtors72,772231
2,772231
CREDITORS: Amounts falling due within one year883,62312,968
NET CURRENT LIABILITIES(80,851)(12,737)
TOTAL ASSETS LESS CURRENT LIABILITIES(71,658)(628)
CAPITAL AND RESERVES
Called up share capital911
Profit and loss account(71,659)(629)
SHAREHOLDERS' FUNDS(71,658)(628)
For the year ending 31/07/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
Approved by the board on 20/04/2026 and signed on their behalf by
.............................
Jessica Jacot de Boinod
Director

JF Associates Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Equipment 25%
1c. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. OTHER OPERATING EXPENSES 20252024
££
Selling and marketing costs60,47454,571
Administrative expenses63,12578,422
Costs relating to the purchase, use, and disposal of assets2,9163,514
126,515136,507
3. INTEREST PAYABLE AND SIMILAR CHARGES 20252024
££
Credit Card Charges2,9356,119
2,9356,119
4. EMPLOYEES
20252024
No.No.
Average number of employees11

JF Associates Limited

5. TAX ON ORDINARY ACTIVITIES
20252024
££
6. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 01/08/202413,0212,8508,25024,121
At 31/07/202513,0212,8508,25024,121
Depreciation
At 01/08/20246,7642,8492,39912,012
For the year966-1,9502,916
At 31/07/20257,7302,8494,34914,928
Net Book Amounts
At 31/07/20255,29113,9019,193
At 31/07/20246,25715,85112,109
7. DEBTORS 20252024
££
Amounts falling due within one year
VAT2,772231
2,772231
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Directors current account71,482428
Bank loans and overdrafts11,24011,639
Trade creditors11
Other creditors900900
83,62312,968

JF Associates Limited

9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
1 Class 1 shares of £1 each11
11

JF Associates Limited

TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31/07/2025
20252024
££
Turnover163,084295,022
Cost of Sales:
Purchases1,16569,521
Other direct expenses103,49985,671
104,664155,192
104,664155,192
Gross Profit58,420139,830
58,420139,830
Less:
Distribution costs60,47454,571
Administrative expenses66,04181,936
Interest payable and similar charges2,9356,119
129,450142,626
Net loss for the year before taxation(71,030)(2,796)
Net loss for the year after taxation(71,030)(2,796)
Retained (losses) / profits brought forward(629)2,167
Retained losses carried forward(71,659)(629)
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.

JF Associates Limited

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 31/07/2025
20252024
££
Cost of sales - purchases:
Purchases1,16569,521
1,16569,521
Cost of sales - other direct costs:
Direct Event Costs103,49985,671
103,49985,671
Distribution Costs:
Advertising and sales promotion17,34117,641
Travel39,23935,478
Business entertaining3,8941,452
60,47454,571
Interest payable and similar charges:
Credit Card Charges2,9356,119
2,9356,119

JF Associates Limited

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 31/07/2025
20252024
Administrative Expenses:
Insurance3,2713,404
Repairs and renewals1,0462,214
Computer costs3,0765,611
Miscellaneous motor expenses5,1595,495
Accountancy fees1,3151,350
Professional fees(999)-
Consultancy fees29,34630,942
Postage1,7618,275
Telephone 6131,011
Subscriptions521376
Charitable donations6,0658,100
Bank charges11,65711,145
Sundry expenses294499
Depreciation and Amortisation:
Depreciation of plant and machinery9661,564
Depreciation of equipment1,9501,950
66,04181,936
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.