JLOWHO Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09732412

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,790		5

			2,790		5
CURRENT ASSETS
Debtors	5	1,528		8,536
Cash at bank and in hand		426,961		482,097

		428,489		490,633
Creditors: Amounts Falling Due Within One Year	6	(68,120 )		(88,083 )

NET CURRENT ASSETS (LIABILITIES)			360,369		402,550

TOTAL ASSETS LESS CURRENT LIABILITIES			363,159		402,555

NET ASSETS			363,159		402,555

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			363,158		402,554

SHAREHOLDERS' FUNDS			363,159		402,555

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JLOWHO Limited

Balance Sheet (continued)

As At 31 August 2025

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Joshua Wilkinson

Director

29/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JLOWHO Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09732412 . The registered office is 1st Floor, 104 Oxford Street, London, W1D 1LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of Value Added Taxes. Turnover represents revenue earned from fees receivable in respect of the provision of services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Computer Equipment	25% straight line

2.4. Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitues a financing transaction.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	1	1

	1	1

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JLOWHO Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	14,910	3,499	18,409
Additions	-	3,714	3,714

As at 31 August 2025	14,910	7,213	22,123

Depreciation
As at 1 September 2024	14,906	3,498	18,404
Provided during the period	-	929	929

As at 31 August 2025	14,906	4,427	19,333

Net Book Value
As at 31 August 2025	4	2,786	2,790

As at 1 September 2024	4	1	5

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	600	7,590
Prepayments and accrued income	400	410
VAT	528	-
Other taxes and social security	-	536

	1,528	8,536

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,089	2,408
Corporation tax	24,447	34,440
Other taxes and social security	216	-
VAT	-	2,379
Accruals and deferred income	36,002	47,523
Director's loan account	366	1,333

	68,120	88,083

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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