Jordanou & Co. Limited - Filleted accounts

Registered number

05271258

Jordanou & Co. Limited

Unaudited Filleted Accounts

31 October 2025

Jordanou & Co. Limited
Registered number:		05271258
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		857,975			858,068

Current assets
Stocks		13,420			25,760
Debtors	5	19,839			18,304
Cash at bank and in hand		210,976			159,826
		244,235			203,890

Creditors: amounts falling due within one year	6	(150,165)			(147,212)

Net current assets			94,070			56,678

Net assets			952,045			914,746

Capital and reserves
Called up share capital			100			100
Profit and loss account			951,945			914,646

Shareholders' funds			952,045			914,746

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr K Jordanou
Director
Approved by the board on 9 July 2026

Jordanou & Co. Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and vat.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Fixtures, fittings, tools and equipment	over 5 years

	Work in Progress
	Work in progress is measured at the lower of cost and estimated selling price less costs to complete and sell.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 November 2024					87,500
	At 31 October 2025					87,500

	Amortisation
	At 1 November 2024					87,500
	At 31 October 2025					87,500

	Net book value
	At 31 October 2025					-




4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 November 2024	857,975		19,514		877,489
	At 31 October 2025	857,975		19,514		877,489

	Depreciation
	At 1 November 2024	-		19,421		19,421
	Charge for the year	-		93		93
	At 31 October 2025	-		19,514		19,514

	Net book value
	At 31 October 2025	857,975		-		857,975
	At 31 October 2024	857,975		93		858,068


5	Debtors			2025		2024
£					£

	Trade debtors			19,839		18,304


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			43,840		75,050
	Taxation and social security costs			13,860		100
	Other creditors			92,465		72,062
				150,165		147,212


7	Investment Property

	The director carried out a year end review of the carrying value of Investment Property. It was not considered necessary to change the current valuation.


8	Controlling party

	The ultimate controlling party of Jordanou & Co. is Mr K Jordanou.


9	Other information

	Jordanou & Co. Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1148a Stratford Road
	Hall Green
	Birmingham
	West Midlands
	B28 8AF