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Registered number: 11283104 JOSHEREN LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
JOSHEREN LIMITED REGISTERED NUMBER: 11283104 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 7,480,538 |  | 7,480,538 |
Cash at bank and in hand | 4 | 22,464 |  | 22,464 |
|  | 7,503,002 |  | 7,503,002 |
Creditors: amounts falling due within one year | 5 | (7,505,000) |  | (7,505,000) |
Net current liabilities |  |  | (1,998) |  | (1,998)
Total assets less current liabilities |  |  | (1,998) |  | (1,998)
Net liabilities |  |  | (1,998) |  | (1,998)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (2,000) |  | (2,000)
|  |  | (1,998) |  | (1,998)
Page 1
JOSHEREN LIMITED REGISTERED NUMBER: 11283104 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 For the year ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S Yap
Director
Date: 9 June 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
JOSHEREN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Josheren Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. The Company's registration number is 11283104. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, United Kingdom, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.3 | Creditors
Short-term creditors are measured at the transaction price.
| 2.4 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 7,480,538 | 7,480,538
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 22,464 | 22,464
Page 3
JOSHEREN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 7,500,000 | 7,500,000
| Accruals and deferred income | 5,000 | 5,000
|  | 7,505,000 | 7,505,000
Page 4