J A QUANTUM LEAP LTD

J A QUANTUM LEAP LTD
Contents Page
For the Period 01 October 2024 to 31 December 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

J A QUANTUM LEAP LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	10,441
		-	10,441
Current assets
Stocks		-	2,500
Debtors		-	5,764
Cash at bank and in hand		543	2,875
		543	11,139
Creditors: amount falling due within one year		(153,299)	(146,771)
Net current assets		(152,756)	(135,632)

Total assets less current liabilities		(152,756)	(125,191)
Creditors: amount falling due after more than one year		-	(551)
Provisions for liabilities		-	(1,984)
Net assets		(152,756)	(127,726)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(152,856)	(127,826)
Shareholders' funds		(152,756)	(127,726)

For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges 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 director on 25 August 2026 and were signed by:

-------------------------------
Amit Chatterjee
Director

1

J A QUANTUM LEAP LTD
Notes to the Abridged Financial Statements
For the Period 01 October 2024 to 31 December 2025

General Information

J A QUANTUM LEAP LTD is a private company, limited by shares, registered in England and Wales, registration number 10943952, registration address 6 Hollybush Close, Watford, United Kingdom, WD19 4RR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on a break-up basis, reflecting the estimated net realisable value of assets and the settlement value of liabilities as the company has stopped trading and this is the final set of accounts before closure.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 are stated at their estimated net realisable value, representing the amounts expected to be recovered on disposal. Assets with no expected realisable value are stated at nil.

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 period was 2 (2024 : 6).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 October 2024	11,000	33,000	44,000
Additions	-	-	-
Disposals	-	-	-
At 31 December 2025	11,000	33,000	44,000
Depreciation
At 01 October 2024	8,390	25,169	33,559
Charge for period	2,610	7,831	10,441
On disposals	-	-	-
At 31 December 2025	11,000	33,000	44,000
Net book values
Closing balance as at 31 December 2025	-	-	-
Opening balance as at 01 October 2024	2,610	7,831	10,441

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 10943952
England and Wales
J A QUANTUM LEAP LTD

Abridged Accounts

Period of accounts Start date: 01 October 2024 End date: 31 December 2025