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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
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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
19,068 
23,254 
Tangible assets
155,396 
189,508 
174,464 
212,762 
Current assets
Inventories
5,000 
5,000 
Debtors
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
(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
(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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