JJ STEVENS LTD


Director	STEVENS, Jennifer Elizabeth


Registered Address	20 Wenlock Road
	London
	N1 7GU


Registered Number	14181269 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,029		361
			1,029		361
Current assets
Debtors	4	2,389		1,577
Cash at bank and on hand		2,146		2,933
		4,535		4,510
Creditors amounts falling due within one year	5	(9,019)		(11,501)
Net current assets (liabilities)			(4,484)		(6,991)
Total assets less current liabilities			(3,455)		(6,630)
Net assets			(3,455)		(6,630)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(3,456)		(6,631)
Shareholders' funds			(3,455)		(6,630)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 August 2026, and are signed on its behalf by:

STEVENS, Jennifer Elizabeth
Director
Registered Company No. 14181269

JJ STEVENS LTD

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 25	482	-	482
Additions	-	1,050	1,050
At 30 June 26	482	1,050	1,532
Depreciation and impairment
At 01 July 25	121	-	121
Charge for year	120	262	382
At 30 June 26	241	262	503
Net book value
At 30 June 26	241	788	1,029
At 30 June 25	361	-	361

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	2,262	1,562
Other debtors	127	15
Total	2,389	1,577

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	81	72
Taxation and social security	284	-
Other creditors	8,654	10,817
Accrued liabilities and deferred income	-	612
Total	9,019	11,501