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Company Registration No. 15067683 (England and Wales)
Jagatia Desserts Ltd Unaudited accounts for the year ended 31 August 2025
Jagatia Desserts Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Jagatia Desserts Ltd Company Information for the year ended 31 August 2025
Director
Sunny Anil Jagatia
Company Number
15067683 (England and Wales)
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Jagatia Desserts Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
19,068
23,254
Tangible assets
5
155,396
189,508
174,464
212,762
Current assets
Inventories
5,000
5,000
Debtors
6
8,998
2,404
Cash at bank and in hand
22,779
9,187
36,777
16,591
Creditors: amounts falling due within one year
7
(206,879)
(150,460)
Net current liabilities
(170,102)
(133,869)
Total assets less current liabilities
4,362
78,893
Creditors: amounts falling due after more than one year
8
(75,816)
(120,244)
Net liabilities
(71,454)
(41,351)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(71,456)
(41,353)
Shareholders' funds
(71,454)
(41,351)
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 May 2026 and were signed on its behalf by
Sunny Anil Jagatia Director Company Registration No. 15067683
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Jagatia Desserts Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Jagatia Desserts Ltd is a private company, limited by shares, registered in England and Wales, registration number 15067683.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% reducing balance
Motor vehicles
18% reducing balance
Fixtures & fittings
18% reducing balance
Computer equipment
18% reducing balance
Other tangible fixed assets
18% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 September 2024
28,359
At 31 August 2025
28,359
Amortisation
At 1 September 2024
5,105
Charge for the year
4,186
At 31 August 2025
9,291
Net book value
At 31 August 2025
19,068
At 31 August 2024
23,254
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Jagatia Desserts Ltd Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
225,114
4,915
230,029
At 31 August 2025
225,114
4,915
230,029
Depreciation
At 1 September 2024
40,521
-
40,521
Charge for the year
33,227
885
34,112
At 31 August 2025
73,748
885
74,633
Net book value
At 31 August 2025
151,366
4,030
155,396
At 31 August 2024
184,593
4,915
189,508
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
8,998
2,404
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
6,838
9,674
Trade creditors
39,522
2,537
Taxes and social security
6,119
2,184
Loans from directors
154,400
136,065
206,879
150,460
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
75,816
120,244
9
Average number of employees
During the year the average number of employees was 14 (2024: 14).
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