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Company Registration No. 14394590 (England and Wales)
JSN RETAIL LTD Unaudited accounts for the year ended 31 October 2025
JSN RETAIL LTD Unaudited accounts Contents
Page
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JSN RETAIL LTD Company Information for the year ended 31 October 2025
Director
Sanjay Shantilal Patel
Company Number
14394590 (England and Wales)
Registered Office
117 Wellington Road Bilston WV14 6BQ England
Accountants
Equifin Accountancy Ltd Unit A-4 Livingstone Court 55 Peel Road Harrow Middlesex HA3 7QT
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JSN RETAIL LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,567 
14,095 
Current assets
Inventories
23,630 
26,545 
Debtors
18,700 
24,145 
Cash at bank and in hand
56,639 
40,353 
98,969 
91,043 
Creditors: amounts falling due within one year
(16,404)
(26,981)
Net current assets
82,565 
64,062 
Total assets less current liabilities
96,132 
78,157 
Creditors: amounts falling due after more than one year
(23,900)
(25,900)
Net assets
72,232 
52,257 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
72,132 
52,157 
Shareholders' funds
72,232 
52,257 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 March 2026 and were signed on its behalf by
Sanjay Shantilal Patel Director Company Registration No. 14394590
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JSN RETAIL LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
JSN RETAIL LTD is a private company, limited by shares, registered in England and Wales, registration number 14394590. The registered office is 117 Wellington Road, Bilston, WV14 6BQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
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JSN RETAIL LTD Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
- 
15,201 
1,381 
16,582 
Additions
1,866 
- 
- 
1,866 
At 31 October 2025
1,866 
15,201 
1,381 
18,448 
Depreciation
At 1 November 2024
- 
2,280 
207 
2,487 
Charge for the year
280 
1,938 
176 
2,394 
At 31 October 2025
280 
4,218 
383 
4,881 
Net book value
At 31 October 2025
1,586 
10,983 
998 
13,567 
At 31 October 2024
- 
12,921 
1,174 
14,095 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
6,145 
Other debtors
700 
- 
700 
6,145 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
10,000 
10,000 
Other debtors
8,000 
8,000 
18,000 
18,000 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,022 
986 
Trade creditors
- 
5,960 
Amounts owed to group undertakings and other participating interests
750 
- 
Taxes and social security
318 
5,255 
Other creditors
2,000 
2,626 
Loans from directors
11,614 
11,454 
Accruals
700 
700 
16,404 
26,981 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
23,900 
25,900 
8
Average number of employees
During the year the average number of employees was 5 (2024: 3).
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