REGISTERED NUMBER: 11783916 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Josie's Romsey Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Latouf

Mr C P Latouf

REGISTERED OFFICE:

6 High Street

Bishops Waltham

Southampton

Hampshire

SO32 1AA

REGISTERED NUMBER:

11783916 (England and Wales)

ACCOUNTANTS:

Ledger Accounting Services Limited

12 West Links

Tollgate

Chandlers Ford

Southampton

Hampshire

SO53 3TG

FIXED ASSETS

Tangible assets

4

181,845

195,560

CURRENT ASSETS

Stocks

4,955

3,517

Debtors

5

62,658

89,078

Cash at bank and in hand

367,964

196,300

435,577

288,895

CREDITORS

Amounts falling due within one year

6

189,211

112,642

NET CURRENT ASSETS

246,366

176,253

TOTAL ASSETS LESS CURRENT LIABILITIES

428,211

371,813

PROVISIONS FOR LIABILITIES

30,522

33,489

NET ASSETS

397,689

338,324

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

24,990

24,990

Retained earnings

372,599

313,234

397,689

338,324

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mr C P Latouf - Director

1.	STATUTORY INFORMATION

Josie's Romsey 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.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the Company has transferred the significant risks and rewards of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

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

Land and buildings

-

at varying rates on cost

Plant and machinery etc

-

33% on reducing balance and 15% 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

74,134

288,699

362,833

Additions

-

9,374

9,374

At 31 December 2025

74,134

298,073

372,207

DEPRECIATION

At 1 January 2025

12,533

154,740

167,273

Charge for year

1,848

21,241

23,089

At 31 December 2025

14,381

175,981

190,362

NET BOOK VALUE

At 31 December 2025

59,753

122,092

181,845

At 31 December 2024

61,601

133,959

195,560

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

-

67,915

Other debtors

62,658

21,163

62,658

89,078

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

33,668

28,543

Amounts owed to group undertakings

40,836

-

Taxation and social security

87,605

68,038

Other creditors

27,102

16,061

189,211

112,642