JN Desai Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14732386

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,200		4,800
Tangible Assets	5		2,223		2,592
Investments	6		5,000		5,000

			11,423		12,392
CURRENT ASSETS
Debtors	7	13,987		11,486
Investments	8	19,461		88
Cash at bank		222,091		175,993

		255,539		187,567
Creditors: Amounts Falling Due Within One Year	9	(81,780 )		(72,095 )

NET CURRENT ASSETS (LIABILITIES)			173,759		115,472

TOTAL ASSETS LESS CURRENT LIABILITIES			185,182		127,864

NET ASSETS			185,182		127,864

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			185,082		127,764

SHAREHOLDERS' FUNDS			185,182		127,864

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JN Desai Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr J Desai

Director

29/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

JN Desai Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14732386 . The registered office is 14 Cheyne Close, Bromley, Kent, BR2 8QA.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

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.

2.4. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Equipment

25% on reducing balance

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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JN Desai Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	6,000

As at 31 March 2026	6,000

Amortisation
As at 1 April 2025	1,200
Provided during the period	600

As at 31 March 2026	1,800

Net Book Value
As at 31 March 2026	4,200

As at 1 April 2025	4,800

5. Tangible Assets

	Equipment
	£
Cost
As at 1 April 2025	3,988
Additions	372

As at 31 March 2026	4,360

Depreciation
As at 1 April 2025	1,396
Provided during the period	741

As at 31 March 2026	2,137

Net Book Value
As at 31 March 2026	2,223

As at 1 April 2025	2,592

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JN Desai Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investments

	Other
	£
Cost or Valuation
As at 1 April 2025	5,000

As at 31 March 2026	5,000

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	5,000

As at 1 April 2025	5,000

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	10,307	11,486
Other Debtors & Prepayments	3,680	-

	13,987	11,486

8. Current Asset Investments

	2026	2025
	£	£
Listed investments	19,461	88

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	2,091
Corporation tax	28,995	29,018
Other Creditors & Accruals	780	911
Director's loan account	52,005	40,075

	81,780	72,095

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