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Company Registration No. 07062345 (England and Wales)
JPN Shipping Ltd Unaudited accounts for the year ended 31 October 2025
JPN Shipping Ltd Unaudited accounts Contents
Page
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JPN Shipping Ltd Company Information for the year ended 31 October 2025
Director
Jeyapragash Rajanayagam
Company Number
07062345 (England and Wales)
Registered Office
UNIT A2C REDLANDS Coulsdon - None - CR5 2HT United Kingdom
Accountants
SAJA Accountancy Ltd UnitA2c Redlands Coulsdon Surrey CR52HT
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JPN Shipping Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
39,388 
58,517 
Current assets
Inventories
4,200 
2,350 
Debtors
104,243 
47,173 
Cash at bank and in hand
6,310 
903 
114,753 
50,426 
Creditors: amounts falling due within one year
(17,909)
(19,034)
Net current assets
96,844 
31,392 
Total assets less current liabilities
136,232 
89,909 
Creditors: amounts falling due after more than one year
(95,815)
(47,238)
Net assets
40,417 
42,671 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
40,317 
42,571 
Shareholders' funds
40,417 
42,671 
For the year ending 31 October 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 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 23 July 2026 and were signed on its behalf by
Jeyapragash Rajanayagam Director Company Registration No. 07062345
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JPN Shipping Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
JPN Shipping Ltd is a private company, limited by shares, registered in England and Wales, registration number 07062345. The registered office is UNIT A2C, REDLANDS, Coulsdon, - None -, CR5 2HT, United Kingdom.
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.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2024
18,014 
196,164 
12,250 
2,988 
229,416 
Additions
4,250 
- 
1,160 
- 
5,410 
At 31 October 2025
22,264 
196,164 
13,410 
2,988 
234,826 
Depreciation
At 1 November 2024
6,151 
158,586 
4,900 
1,262 
170,899 
Charge for the year
1,052 
22,050 
1,225 
212 
24,539 
At 31 October 2025
7,203 
180,636 
6,125 
1,474 
195,438 
Net book value
At 31 October 2025
15,061 
15,528 
7,285 
1,514 
39,388 
At 31 October 2024
11,863 
37,578 
7,350 
1,726 
58,517 
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JPN Shipping Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
353 
1,019 
Trade debtors
22,806 
22,889 
Accrued income and prepayments
10,265 
10,265 
Other debtors
13,000 
13,000 
46,424 
47,173 
Amounts falling due after more than one year
Trade debtors
29,640 
- 
Other debtors
28,179 
- 
57,819 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,578 
1,589 
Taxes and social security
12,331 
13,032 
Accruals
- 
4,413 
17,909 
19,034 
Corporation Tax payable 2019-2020 £ 2,658.49 Corporation Tax payable 2020-2021 £ 3,446.60 Payee & Ni Payable £ 7,167.48
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
68,857 
11,162 
Obligations under finance leases and hire purchase contracts
26,958 
36,076 
95,815 
47,238 
Bounce Back Loan £ 45,833.35 Funding Circle Loan £ 14,792.43 Capital on Tap Loan £ 2,355.88 Mercedes Benz £ 33,945.00
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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