REGISTERED NUMBER: 02237382 (England and Wales)

Ju-Ju Limited

Financial Statements for the Year Ended 31st December 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

P R Ablett

E A Ablett

Registered office:

The Miller Last Works

Arthur Street

Northampton

NN2 6DX

Registered number:

02237382 (England and Wales)

Accountants:

A.J. Lewis

Chartered Accountant

Lewis & Son Accountants Limited

37 Stoke Road

Blisworth

Northampton

NN7 3BZ

Fixed assets

Tangible assets

3

460,036

499,870

Current assets

Stocks

517,408

519,114

Debtors

4

1,733,758

1,440,363

Cash at bank

159,359

436,664

2,410,525

2,396,141

Creditors

Amounts falling due within one year

5

1,311,849

1,278,781

Net current assets

1,098,676

1,117,360

Total assets less current liabilities

1,558,712

1,617,230

Creditors

Amounts falling due after more than one year

6

(458,506

)

(463,715

)

Provisions for liabilities

(114,418

)

(124,459

)

Net assets

985,788

1,029,056

Capital and reserves

Called up share capital

100

100

Retained earnings

985,688

1,028,956

985,788

1,029,056

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th May 2026 and were signed on its behalf by:

P R Ablett - Director

1.	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.

Revenue recognition

Turnover represents the amounts (excluding VAT) derived from the provision of goods to customers during the year.

Tangible fixed assets

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

Plant and machinery

-

20% on cost and 10% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value on the basis first in first out. Work in progress and finished goods are stated at cost including attributable overheads.

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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between the contributions payable and the contributions actually paid in the year are shown as either accruals or prepayments at the year end.

2.	Employees and directors

The average number of employees during the year was 21 (2024 - 20 ) .

3.	Tangible fixed assets

Leasehold

Plant and

Motor

Property

machinery

vehicles

Totals

£

£

£

£

Cost

At 1st January 2025

16,970

1,079,997

140,265

1,237,232

Additions

-

140,906

-

140,906

At 31st December 2025

16,970

1,220,903

140,265

1,378,138

Depreciation

At 1st January 2025

16,970

684,371

36,021

737,362

Charge for year

-

153,957

26,783

180,740

At 31st December 2025

16,970

838,328

62,804

918,102

Net book value

At 31st December 2025

-

382,575

77,461

460,036

At 31st December 2024

-

395,626

104,244

499,870

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,691,906

1,415,964

Other debtors

41,852

24,399

1,733,758

1,440,363

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

4,684

4,684

Trade creditors

1,260,443

1,121,451

Taxation and social security

7,986

64,599

Other creditors

38,736

88,047

1,311,849

1,278,781

6.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

13,275

17,959

Other creditors

445,231

445,756

458,506

463,715

7.	Related party disclosures

At the balance sheet date a loan of £445,231 (2024: £445,756) was owed by the company to Mr P R Ablett, a director and the sole shareholder. This loan is charged at an interest rate of 0% per annum and is repayable after 31st December 2025 at the request of Mr P R Ablett.