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Company Registration No. 12783662 (England and Wales)
Joer Limited Unaudited accounts for the year ended 31 July 2025
Joer Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Joer Limited Company Information for the year ended 31 July 2025
Directors
Sarah Dengel Neil Dengel
Company Number
12783662 (England and Wales)
Registered Office
36 MOUNTGRACE ROAD LUTON LU2 8EP ENGLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
- 3 -
Joer Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
93,839
93,839
Current assets
Cash at bank and in hand
3,673
1,297
Creditors: amounts falling due within one year
5
(36,202)
(35,159)
Net current liabilities
(32,529)
(33,862)
Total assets less current liabilities
61,310
59,977
Creditors: amounts falling due after more than one year
6
(73,447)
(73,447)
Net liabilities
(12,137)
(13,470)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(12,139)
(13,472)
Shareholders' funds
(12,137)
(13,470)
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by
Sarah Dengel Director Company Registration No. 12783662
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Joer Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Joer Limited is a private company, limited by shares, registered in England and Wales, registration number 12783662. The registered office is 36 MOUNTGRACE ROAD, LUTON, LU2 8EP, ENGLAND.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2025
£
Fair value at 1 August 2024
93,839
At 31 July 2025
93,839
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
35,843
34,731
Accruals
359
428
36,202
35,159
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
73,447
73,447
- 5 -
Joer Limited Notes to the Accounts for the year ended 31 July 2025
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -