JAKAJ LTD - Filleted accounts

Registered number

12926690

JAKAJ LTD

Filleted Accounts

31 October 2025

JAKAJ LTD
Registered number:		12926690
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		19,643			13,477

Current assets
Debtors	4	26,639			47,186
Cash at bank and in hand		54,235			44,011
		80,874			91,197

Creditors: amounts falling due within one year	5	(90,496)			(95,386)

Net current liabilities			(9,622)			(4,189)

Total assets less current liabilities			10,021			9,288

Creditors: amounts falling due after more than one year	6		138,463			138,463



Net assets			148,484			147,751

Capital and reserves
Called up share capital			(100)			(100)
Profit and loss account			148,584			147,851

Shareholder's funds			148,484			147,751

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Adonis JAKAJ
Director
Approved by the board on 12 November 2025

JAKAJ LTD
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	-		23,959		23,959
	Additions	1,561		8,917		10,478
	At 31 October 2025	1,561		32,876		34,437

	Depreciation
	At 1 November 2024	-		10,482		10,482
	Charge for the year	281		4,031		4,312
	At 31 October 2025	281		14,513		14,794

	Net book value
	At 31 October 2025	1,280		18,363		19,643
	At 31 October 2024	-		13,477		13,477


4	Debtors			2025		2024
£					£

	Trade debtors			26,639		47,186


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

	Trade creditors			372		372
	Taxation and social security costs			39,266		23,560
	Other creditors			50,858		71,454
				90,496		95,386


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

	Other creditors			(138,463)		(138,463)


7	Other information

	JAKAJ LTD is a private company limited by shares and incorporated in England. Its registered office is:
	637
	High Road Leytonstone
	London
	England
	E11 4RD