| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 NOVEMBER 2025 |
| FOR |
| JIKONI LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 NOVEMBER 2025 |
| FOR |
| JIKONI LIMITED |
| JIKONI LIMITED (REGISTERED NUMBER: 09949106) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 29 NOVEMBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| JIKONI LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 29 NOVEMBER 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 7 St John's Road |
| Harrow |
| Middlesex |
| HA1 2EY |
| JIKONI LIMITED (REGISTERED NUMBER: 09949106) |
| BALANCE SHEET |
| 29 NOVEMBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks | 7 |
| Debtors | 8 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 9 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 10 |
| NET ASSETS/(LIABILITIES) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium Account |
| Revaluation reserve | 13 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| JIKONI LIMITED (REGISTERED NUMBER: 09949106) |
| BALANCE SHEET - continued |
| 29 NOVEMBER 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| JIKONI LIMITED (REGISTERED NUMBER: 09949106) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 29 NOVEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Jikoni Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents amount received from sale of food and beverages, excluding value added tax. |
| Revenue Recognition |
| Revenue is recognised when services are rendered. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Website Development is being amortised evenly over its estimated useful life of four years. |
| Goodwill will be amortised evenly over its estimated useful life. |
| Tangible fixed assets |
| Long leasehold | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Investments in associates |
| Investments in associate undertakings are recognised at cost. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| Financial assets and financial liabilities are recognised in the Company’s balance sheet when the Company becomes a party to the contractual provisions of the instrument. |
| Loans and borrowings |
| Loans and borrowings are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method |
| Taxation |
| Taxation for the period comprises current and deferred tax.Tax is recognised in the Income statement,except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| JIKONI LIMITED (REGISTERED NUMBER: 09949106) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 29 NOVEMBER 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| Goodwill | assets | Totals |
| £ | £ | £ |
| COST |
| At 30 November 2024 |
| Additions |
| At 29 November 2025 |
| AMORTISATION |
| At 30 November 2024 |
| and 29 November 2025 |
| NET BOOK VALUE |
| At 29 November 2025 |
| At 29 November 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Long | Plant and | and |
| leasehold | machinery | fittings | Totals |
| £ | £ | £ | £ |
| COST |
| At 30 November 2024 |
| Additions |
| At 29 November 2025 |
| DEPRECIATION |
| At 30 November 2024 |
| Charge for year |
| At 29 November 2025 |
| NET BOOK VALUE |
| At 29 November 2025 |
| At 29 November 2024 |
| JIKONI LIMITED (REGISTERED NUMBER: 09949106) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 29 NOVEMBER 2025 |
| 6. | FIXED ASSET INVESTMENTS |
| Investment |
| in |
| Subsidiary | Other |
| Compa ny | investments | Totals |
| £ | £ | £ |
| COST |
| Additions | 172,245 |
| At 29 November 2025 | 172,245 |
| NET BOOK VALUE |
| At 29 November 2025 | 172,245 |
| 7. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Food and Drink |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by connected companies |
| Accrued income |
| Other debtors |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 11) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 11) |
| Other creditors |
| 11. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans |
| JIKONI LIMITED (REGISTERED NUMBER: 09949106) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 29 NOVEMBER 2025 |
| 11. | LOANS - continued |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due between one and two years: |
| Bank loans - 1-2 years |
| Other loans - 1-2 years | 373,706 |
| Amounts falling due between two and five years: |
| Bank loans - 2-5 years |
| 12. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| 13. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 30 November 2024 |
| Revaluation | 942,805 |
| At 29 November 2025 |
| 14. | RELATED PARTY DISCLOSURES |
| Included within debtors as at year end is £62,087 (2024: £56,715), an amount owed by the directors of the company. This was repaid back to the company within 9 months from the balance sheet date. |
| Included within other loans as at year end is £116,401 (2024: £132,797), an amount owed to Hammonds (Tottenham) Limited, a company owned by Mr Nanjuwany's parents. There are no specific terms to the repayment of this amount. |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |