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Registered Number: 10396477
England and Wales

 

 

 

J.L. BOOKKEEPING AND ADVICE SERVICES LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

J.L. BOOKKEEPING AND ADVICE SERVICES LTD
Contents Page
For the year ended 30 September 2025
Director Judit Leszkovar
Registered Number 10396477
Registered Office SUITE G1, PADDOCK BUSINESS CENTRE
2 PADDOCK ROAD SKELMERSDALE
WN8 9PL
Accountants J.L.Bookkeeping and Advice Services Ltd
Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2025.
Principal activities
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
Judit Leszkovar
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and 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. The director is 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 director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Judit Leszkovar
Director

Date approved: 11 May 2026
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 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.
J.L.Bookkeeping and Advice Services Ltd
30 September 2025



....................................................

J.L.Bookkeeping and Advice Services Ltd
Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
11 May 2026
3
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 196    0 
Tangible fixed assets 4 101,252    44,551 
101,448    44,551 
Current assets      
Debtors 5 26,800    0 
Cash at bank and in hand 29,386    42,070 
56,186    42,070 
Creditors: amount falling due within one year 6 (34,038)   (20,922)
Net current assets 22,148    21,148 
 
Total assets less current liabilities 123,596    65,699 
Creditors: amount falling due after more than one year 7 (32,879)   (1,252)
Provisions for liabilities 8 (174)   (572)
Net assets 90,543    63,875 
 

Capital and reserves 		     
Profit and loss account 90,543    63,875 
Shareholders' funds 90,543    63,875 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges 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 financial statements were approved by the director on 11 May 2026 and were signed by:


-------------------------------
Judit Leszkovar
Director
4
  Retained Earnings   Total
£ £
At 01 October 2023 28,939  28,939 
Profit for the year 34,936  34,936 
Total comprehensive income for the year 34,936  34,936 
Total investments by and distributions to owners -  - 
At 30 September 2024 63,875  63,875 
At 01 October 2024 63,876  63,876 
Profit for the year 26,667  26,667 
Total comprehensive income for the year 26,667  26,667 
Total investments by and distributions to owners -  - 
At 30 September 2025 90,543  90,543 
5
General Information
J.L. BOOKKEEPING AND ADVICE SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 10396477, registration address SUITE G1, PADDOCK BUSINESS CENTRE, 2 PADDOCK ROAD SKELMERSDALE, WN8 9PL.

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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License 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:
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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

2
Average number of employees during the year was 3 (2024 : 2).
3.

Intangible fixed assets

Cost Software License   Total
  £   £
At 01 October 2024 -    - 
Additions 196    196 
Disposals -    - 
At 30 September 2025 196    196 
Amortisation
At 01 October 2024 -    - 
Charge for year -    - 
On disposals -    - 
At 30 September 2025 -    - 
Net book values
At 30 September 2025 196    196 
At 30 September 2024 -    - 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2024 26,323    10,442    18,404    55,169 
Additions 51,458    2,114    3,129    56,701 
Disposals -    -    -    - 
At 30 September 2025 77,781    12,556    21,533    111,870 
Depreciation
At 01 October 2024 4,380    2,116    4,122    10,618 
Charge for year -    -    -    - 
On disposals -    -    -    - 
At 30 September 2025 4,380    2,116    4,122    10,618 
Net book values
Closing balance as at 30 September 2025 73,401    10,440    17,411    101,252 
Opening balance as at 01 October 2024 21,943    8,326    14,282    44,551 

The net book value of Fixtures and Fittings includes £ 121 (2024 £121) in respect of assets leased under finance leases or hire purchase contracts.

5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Other Debtors 26,800    0 
26,800    0 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Bank Loans & Overdrafts 30,254    19,371 
PAYE & Social Security 545    500 
Other Creditors 0    1 
Wages & Salaries Control Account 2,214    1,050 
Directors' Current Accounts 1,025    0 
34,038    20,922 

7.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans & Overdrafts 0    1,252 
Obligations Under HP/Financial Leases 32,879    0 
32,879    1,252 

8.

Provisions for liabilities

2025
£		   2024
£
Pension Provisions 174    572 
174    572 

6