1 false false false false false false false false false false true false false false false false false No description of principal activity 2024-06-01 Sage Accounts Production Advanced 2023 - FRS102_2023 377 377 377 xbrli:pure xbrli:shares iso4217:GBP 10838066 2024-06-01 2025-05-31 10838066 2025-05-31 10838066 2024-05-31 10838066 2023-06-01 2024-05-31 10838066 2024-05-31 10838066 2023-05-31 10838066 bus:Director1 2024-06-01 2025-05-31 10838066 core:WithinOneYear 2025-05-31 10838066 core:WithinOneYear 2024-05-31 10838066 core:ShareCapital 2025-05-31 10838066 core:ShareCapital 2024-05-31 10838066 core:RetainedEarningsAccumulatedLosses 2025-05-31 10838066 core:RetainedEarningsAccumulatedLosses 2024-05-31 10838066 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 10838066 core:Non-currentFinancialInstruments 2025-05-31 10838066 core:Non-currentFinancialInstruments 2024-05-31 10838066 bus:SmallEntities 2024-06-01 2025-05-31 10838066 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10838066 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10838066 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10838066 bus:FullAccounts 2024-06-01 2025-05-31
COMPANY REGISTRATION NUMBER: 10838066

Jumani Global Holdings Limited

Filleted Unaudited Financial Statements

31 May 2025

Jumani Global Holdings Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 237 | 316
Investments | 6 |  | 377 | 377
|  | ---- | ----
|  | 614 | 693

Current assets

Debtors | 7 | 142,389 |  | 124,806
Cash at bank and in hand | 93 |  | 3,391
| --------- |  | ---------
| 142,482 |  | 128,197

Creditors: amounts falling due within one year | 8 | 770,164 |  | 632,914
| --------- |  | ---------
Net current liabilities |  | 627,682 | 504,717
|  | --------- | ---------
Total assets less current liabilities |  | ( 627,068) | ( 504,024)

Provisions |  | 79 | 79
|  | --------- | ---------
Net liabilities |  | ( 627,147) | ( 504,103)
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 3 | 3
Profit and loss account |  | ( 627,150) | ( 504,106)
|  | --------- | ---------
Shareholders deficit |  | ( 627,147) | ( 504,103)
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Jumani Global Holdings Limited

Statement of Financial Position (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 7 April 2026 , and are signed on behalf of the board by:

Mr S A Jumani |
Director |

Company registration number: 10838066

Jumani Global Holdings Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 30 Woodsford Square, London, W14 8DP, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on the going concern basis after taking into account the accumulated losses to date and the excess of liabilities over assets at the balance sheet date, as we believe that adequate cash resources will be available to cover the company's requirements for working capital and capital expenditure for at least the next twelve months. In this regard we confirm that the required financial support will continue to be provided by the director. We are not aware of any other factors which could put into jeopardy the company's going concern status during or beyond this period.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% reducing balance

Investments in subsidiaries
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Dividends and other distributions received from the investment are recognised as income.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
The company contributes to a defined contribution plan for the benefit of its employees. Contributions are recognised in the profit and loss as they become payable.
Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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 payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Equipment
| £
Cost |
At 1 June 2024 and 31 May 2025 | 749
| ----
Depreciation |
At 1 June 2024 | 433
Charge for the year | 79
| ----
At 31 May 2025 | 512
| ----
Carrying amount |
At 31 May 2025 | 237
| ----
At 31 May 2024 | 316
| ----

6. Investments

| Shares in group undertakings
| £
Cost |
At 1 June 2024 and 31 May 2025 | 377
| ----
Impairment |
At 1 June 2024 and 31 May 2025 | –
| ----

Carrying amount |
At 31 May 2025 | 377
| ----
At 31 May 2024 | 377
| ----

7. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings | 141,804 | 123,210
Other debtors | 585 | 1,596
| --------- | ---------
| 142,389 | 124,806
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings | 4,211 | 4,093
Social security and other taxes | 7,910 | 1,022
Other creditors | 758,043 | 627,799
| --------- | ---------
| 770,164 | 632,914
| --------- | ---------

9. Related party transactions
1) Included in creditors due within one is a loan of £676,623(2024: £585,540) from the director. This loan is interest-free and has no fixed repayment term. 2) The company has taken advantage of the exemption provided in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned.