| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
2,530 |
|
|
3,409 |
| Current assets |
|
47,285 |
|
|
28,018 |
|
| Creditors: amount falling due within one year |
|
(30,018) |
|
|
(16,527) |
|
|
Net current assets
|
|
|
17,267
|
|
|
11,491
|
|
Total assets less current liabilities
|
|
|
19,797 |
|
|
14,900 |
|
Net assets
|
|
|
19,797 |
|
|
14,900 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
19,797 |
|
|
14,900 |
| |
NOTES TO THE ACCOUNTS
General Information
Rob Jess Ltd is a private company, limited by shares, registered in England and Wales, registration number 11542454, registration address Flat 4, 2 Alderson Square, Harrogate, North Yorkshire, HG2 8AX.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
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.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
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:
| Plant and Machinery |
15% Reducing Balance
|
| Computer Equipment |
33% Straight Line
|
|
| 2. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Fixtures and Fittings |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 September 2024 |
1,995 |
|
499 |
|
2,488 |
|
4,982 |
| Additions |
177 |
|
- |
|
114 |
|
291 |
| Disposals |
- |
|
- |
|
- |
|
- |
| At 31 August 2025 |
2,172 |
|
499 |
|
2,602 |
|
5,273 |
| Depreciation |
| At 01 September 2024 |
625 |
|
- |
|
948 |
|
1,573 |
| Charge for year |
316 |
|
- |
|
854 |
|
1,170 |
| On disposals |
- |
|
- |
|
- |
|
- |
| At 31 August 2025 |
941 |
|
- |
|
1,802 |
|
2,743 |
| Net book values |
| Closing balance as at 31 August 2025 |
1,231 |
|
499 |
|
800 |
|
2,530 |
| Opening balance as at 01 September 2024 |
1,370 |
|
499 |
|
1,540 |
|
3,409 |
|
| 3. |
Average number of employees
Average number of employees during the year was 1 (2024 : 1).
|
| 4. |
Advances and Credits
Robert Jess During the year ended 31st August 2025, the Director made an additional loan of £34,569 to the Company, and £21,066 was repaid by the Company to the Director. | Brought Forward
£ | Amount
£ | Interest
£ | Repaid
£ | Written Off
£ | Waived
£ | Carry Forward
£ |
|---|
| Robert Jess | 6,011 | | 34,569 | | 0 | | 21,066 | | 0 | | 0 | | 19,514 | | 6,011 | | 34,569 | | 0 | | 21,066 | | 0 | | 0 | | 19,514 |
| Brought Forward
£ | Amount
£ | Interest
£ | Repaid
£ | Written Off
£ | Waived
£ | Carry Forward
£ |
|---|
| Robert Jess | 3,846 | | 6,754 | | 0 | | 4,589 | | 0 | | 0 | | 6,011 | | 3,846 | | 6,754 | | 0 | | 4,589 | | 0 | | 0 | | 6,011 |
|
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 18 May 2026 and were signed by: --------------------------------
Robert Jess
Director |
2
|