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Registered Number: 09882461
England and Wales
JOMSOM LTD
Abridged Accounts
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

JOMSOM LTD Contents Page For the year ended 30 November 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

JOMSOM LTD Accountants' Report For the year ended 30 November 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JOMSOM LTD for the year ended 30 November 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JOMSOM LTD for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of JOMSOM LTD , as a body, in accordance with the terms of our engagement letter dated 20 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of JOMSOM LTD and state those matters that we have agreed to state to the Board of Directors of JOMSOM LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JOMSOM LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that JOMSOM LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JOMSOM LTD . You consider that JOMSOM LTD 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 accounts of JOMSOM LTD . 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 accounts 30 November 2025. .................................................... Samir N Pyakuryal Office 10, Suite 1, Fourth Floor, Congress House Lyon Road Harrow HA1 2EN 20 August 2026 1

JOMSOM LTD Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 520 |  | 780
|  | 520 |  | 780
Current assets |  |  |
Stocks |  | 298 |  | 4,751
Debtors: amounts falling due within one year |  | 7,808 |  | 51,005
Cash at bank and in hand |  | 24,734 |  | 12,001
|  | 32,840 |  | 67,757
Creditors: amount falling due within one year |  | (53,753) |  | (60,166)
Net current assets |  | (20,913) |  | 7,591
Total assets less current liabilities |  | (20,393) |  | 8,371
Creditors: amount falling due after more than one year |  | (289) |  | (9,438)
Provisions for liabilities |  | (99) |  | (2,404)
Net assets |  | (20,781) |  | (3,471)
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | (20,783) |  | (3,473)
Shareholders' funds |  | (20,781) |  | (3,471)
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 20 August 2026 and were signed on its behalf by:
------------------------------- Jiwan Limbu Director
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JOMSOM LTD Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information JOMSOM LTD is a private company, limited by shares, registered in England and Wales, registration number 09882461, registration address 284 Station Road, Harrow, London, Middlesex, HA1 2EA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 December 2024 | 1,040 |  | 1,040
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 1,040 |  | 1,040
Depreciation
At 01 December 2024 | 260 |  | 260
Charge for year | 260 |  | 260
On disposals | - |  | -
At 30 November 2025 | 520 |  | 520
Net book values
Closing balance as at 30 November 2025 | 520 |  | 520
Opening balance as at 01 December 2024 | 780 |  | 780
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
5. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Mr. Juwan Limbu and Mrs. Jeny Shrestha | 0 |  | 0 |  | (34,757) |  | (30,292)
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