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Company Registration No. 11149642 (England and Wales)
T & J II LTD Unaudited accounts for the year ended 31 January 2026
T & J II LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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T & J II LTD Company Information for the year ended 31 January 2026
Director
Ms Jeong Myn Lee
Company Number
11149642 (England and Wales)
Registered Office
31-32 Poland Street London London W1F 8QT England
Accountants
ULM LTD 16 Ingestre Place London W1F 0JJ
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T & J II LTD Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
19,933
24,917
Current assets
Inventories
2,306
2,492
Debtors
5
82,840
113,344
Cash at bank and in hand
21,261
54,064
106,407
169,900
Creditors: amounts falling due within one year
7
(46,241)
(57,114)
Net current assets
60,166
112,786
Net assets
80,099
137,703
Capital and reserves
Called up share capital
1
1
Profit and loss account
80,098
137,702
Shareholders' funds
80,099
137,703
For the year ending 31 January 2026 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 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 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 and authorised for issue on 9 July 2026 and were signed on its behalf by
Ms Jeong Myn Lee Director Company Registration No. 11149642
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T & J II LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
T & J II LTD is a private company, limited by shares, registered in England and Wales, registration number 11149642. The registered office is 31-32 Poland Street, London, London, W1F 8QT, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance basis
Motor vehicles
20% on reducing balance basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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T & J II LTD Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 February 2025
8,452
48,668
57,120
At 31 January 2026
8,452
48,668
57,120
Depreciation
At 1 February 2025
8,452
23,751
32,203
Charge for the year
-
4,984
4,984
At 31 January 2026
8,452
28,735
37,187
Net book value
At 31 January 2026
-
19,933
19,933
At 31 January 2025
-
24,917
24,917
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
-
6,779
Other debtors
82,840
106,565
82,840
113,344
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
-
22,734
Trade creditors
11,820
4,346
Taxes and social security
14,872
18,945
Other creditors
19,549
11,089
46,241
57,114
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9
Post balance sheet events
The director has intention to discontinue the operation of the restaurant after December 2026,
10
Average number of employees
During the year the average number of employees was 23 (2025: 16).
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