Jungle Jeans Limited - Filleted accounts

Registered number

05959351

Jungle Jeans Limited

Filleted Accounts

31 October 2025

Jungle Jeans Limited
Registered number:		05959351
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		19,997			22,223

Current assets
Stocks		4,940			4,880
Debtors	4	5,776			3,943
Cash at bank and in hand		8,619			963
		19,335			9,786

Creditors: amounts falling due within one year	5	(35,181)			(20,326)

Net current liabilities			(15,846)			(10,540)

Total assets less current liabilities			4,151			11,683

Creditors: amounts falling due after more than one year	6		(15,737)			(2,250)

Provisions for liabilities			(1,098)			(3,857)


Net (liabilities)/assets			(12,684)			5,576

Capital and reserves
Called up share capital			100			100
Profit and loss account			(12,784)			5,476

Shareholders' funds			(12,684)			5,576

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nicola Ferjani
Director
Approved by the board on 6 May 2026

Jungle Jeans Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery etc			10% Reducing balance
	Motor vehicles			20% Reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					15		14
	including directors

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	30,429		118,794		1,300		150,523
	At 31 October 2025	30,429		118,794		1,300		150,523

	Depreciation
	At 1 November 2024	30,429		96,593		1,278		128,300
	Charge for the year	-		2,221		5		2,226
	At 31 October 2025	30,429		98,814		1,283		130,526

	Net book value
	At 31 October 2025	-		19,980		17		19,997
	At 31 October 2024	-		22,201		22		22,223

	Land and buildings were fully depreciated in prior periods. The assets remain in use by the company but have a net book value of £nil as at 31 October 2025.


4	Debtors					2025		2024
£							£

	Other debtors					5,776		3,943


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					30,006		4,541
	Taxation and social security costs					4,164		4,814
	Other creditors					1,011		10,971
						35,181		20,326


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					15,737		2,250


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	N Ferjani	-		1,161		-		1,161

		-		1,161		-		1,161

	During the period, Mrs N Ferjani received an Interest free loan to enable her to carry out her duties. The amount outstanding at the year-end was £1,161. This balance is included within "Other Debtors"

8	Related party transactions

	At the balance sheet date, the director, Mrs N Ferjani, owed the company £1,161. The loan is interest-free, unsecured, and repayable on demand.


9	Going concern

	The financial statements have been prepared on a going concern basis. The company's ability to trade is dependent upon the support of N Ferjani, director of the company. In addition the director of the company has confirmed their intention to repay the balance owed to the company and will not seek repayment of any monies owed to her to the detriment of other creditors. If this assumption proves to be inappropriate, then adjustments may have to be made to adjust the value of the assets to their recoverable amounts, to provide for any further liabilities which might arise and to reclassify fixed assets as current assets.

10	Other information

	Jungle Jeans Limited is a private company limited by shares and incorporated in England. Its registered office is:
	18 Wellington Close
	Dibden Purlieu
	Southampton
	Hampshire
	SO45 4RL