REGISTERED NUMBER: 09758681 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Ja & Co London Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

A J Yeats

W J Earl

Ms G Zemblyte

REGISTERED OFFICE:

47 Ward Street

Birmingham

West Midlands

B19 3TA

REGISTERED NUMBER:

09758681 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

242,674

294,820

CURRENT ASSETS

Stocks

29,684

32,855

Debtors

5

543,046

277,917

Cash at bank

1,023,542

811,078

1,596,272

1,121,850

CREDITORS

Amounts falling due within one year

6

(1,002,544

)

(722,808

)

NET CURRENT ASSETS

593,728

399,042

TOTAL ASSETS LESS CURRENT LIABILITIES

836,402

693,862

PROVISIONS FOR LIABILITIES

8

(15,959

)

(18,700

)

NET ASSETS

820,443

675,162

CAPITAL AND RESERVES

Called up share capital

9

49

49

Retained earnings

820,394

675,113

SHAREHOLDERS' FUNDS

820,443

675,162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

A J Yeats - Director

1.	STATUTORY INFORMATION

Ja & Co 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.

Short leasehold

-

Straight line over the life of the lease

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% on cost

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 Profit and Loss Account, 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.

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 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

251,257

77,586

27,300

356,143

Additions

3,175

3,780

9,272

16,227

At 30 November 2025

254,432

81,366

36,572

372,370

DEPRECIATION

At 1 December 2024

31,237

19,681

10,405

61,323

Charge for year

44,357

16,040

7,976

68,373

At 30 November 2025

75,594

35,721

18,381

129,696

NET BOOK VALUE

At 30 November 2025

178,838

45,645

18,191

242,674

At 30 November 2024

220,020

57,905

16,895

294,820

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

402,852

168,606

Other debtors

140,194

109,311

543,046

277,917

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

325,415

112,279

Taxation and social security

356,839

192,062

Other creditors

320,290

418,467

1,002,544

722,808

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

42,500

42,500

Between one and five years

42,500

85,000

85,000

127,500

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

15,959

18,700

Deferred

tax

£

Balance at 1 December 2024

18,700

Credit to Profit and Loss Account during year

(2,741

)

Balance at 30 November 2025

15,959

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

245

Ordinary

1p

2

2

2,989

Ordinary "A"

1p

30

30

1,176

Ordinary "B"

1p

12

12

490

Ordinary "C"

1p

5

5

49

49

10.	OTHER FINANCIAL COMMITMENTS

At 30 November 2025, there were outstanding pension contributions of £2,336 (2024 - £1,307).

11.	RELATED PARTY DISCLOSURES

R & E Presswork Limited

A company of which Mr A Yeats is also a director

At the 30 November 2025 there was an amount due to R & E Presswork Limited in the sum of £43,394 (2024 - £44,467).

The amount due to R & E Presswork Limited is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director of R & E Presswork Limited has given his assurance that the amount will not be demanded until such time as Ja & Co London Limited can afford to do so without financial detriment.

Dual Enterprises Limited

Holding Company

2025

2024

£

£

Management charges

-

-

Dividends paid

585,000

355,000

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ja & Co London Limited for the year ended 30 November 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ja & Co London Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ja & Co London Limited and state those matters that we have agreed to state to the Board of Directors of Ja & Co London Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ja & Co London Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ja & Co London Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ja & Co London Limited. You consider that Ja & Co London Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ja & Co London Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

19 May 2026