Jazz Trading (London) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06867525 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Jazz Trading (London) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Lin

SECRETARY:

REGISTERED OFFICE:

Commonwealth Building

Woolwich Church Street

London

SE18 5NS

REGISTERED NUMBER:

06867525 (England and Wales)

ACCOUNTANTS:

Kim Accountancy & Co.

Chartered Certified Accountants

132 The Chase

Wallington

Surrey

SM6 8JS

FIXED ASSETS

Tangible assets

4

2,866,489

2,757,634

CURRENT ASSETS

Stocks

106,838

687,458

Debtors

5

391,981

281,055

Cash at bank and in hand

641,415

176,483

1,140,234

1,144,996

CREDITORS

Amounts falling due within one year

6

1,876,847

1,954,629

NET CURRENT LIABILITIES

(736,613

)

(809,633

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,129,876

1,948,001

CREDITORS

Amounts falling due after more than one
year

7

800,959

839,249

NET ASSETS

1,328,917

1,108,752

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

1,328,916

1,108,751

SHAREHOLDERS' FUNDS

1,328,917

1,108,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

G Lin - Director

1.	STATUTORY INFORMATION

Jazz Trading (London) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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.

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 year 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 May 2025

1,935,224

1,066,427

3,001,651

Additions

-

132,537

At 30 April 2026

1,935,224

1,198,964

3,134,188

DEPRECIATION

At 1 May 2025

-

244,017

Charge for year

-

23,682

At 30 April 2026

-

267,699

NET BOOK VALUE

At 30 April 2026

1,935,224

931,265

2,866,489

At 30 April 2025

1,935,224

822,410

2,757,634

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

53,600

NET BOOK VALUE

At 30 April 2026

53,600

At 30 April 2025

53,600

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

391,596

267,271

Other debtors

385

13,784

391,981

281,055

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Bank loans and overdrafts

111,909

Trade creditors

-

7,142

Taxation and social security

117,362

78,360

Other creditors

1,647,576

1,757,218

1,876,847

1,954,629

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.26

30.4.25

£

Bank loans

800,959

839,249

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

800,959

839,249