Jaspa Barnet UK Ltd - Filleted accounts

Registered number

07824157

Jaspa Barnet UK Ltd

Filleted Accounts

30 November 2025

Jaspa Barnet UK Ltd
Registered number:		07824157
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,720			21,800
Investments	4		1			1
			4,721			21,801

Current assets
Debtors	5	502,759			509,200
Cash at bank and in hand		177,950			336,312
		680,709			845,512

Creditors: amounts falling due within one year	6	(101,546)			(140,865)

Net current assets			579,163			704,647

Total assets less current liabilities			583,884			726,448

Creditors: amounts falling due after more than one year	7		(263,659)			(353,305)



Net assets			320,225			373,143

Capital and reserves
Called up share capital			100			100
Profit and loss account			320,125			373,043

Shareholders' funds			320,225			373,143

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Anett K Choonea
Director
Approved by the board on 10 August 2026

Jaspa Barnet UK Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and Machinery	15% Straight Line Method
	Motor Vehicles	25% Reducing Balance Method

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			68		40


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	143,118		26,521		169,639
	At 30 November 2025	143,118		26,521		169,639

	Depreciation
	At 1 December 2024	127,611		20,228		147,839
	Charge for the year	15,507		1,573		17,080
	At 30 November 2025	143,118		21,801		164,919

	Net book value
	At 30 November 2025	-		4,720		4,720
	At 30 November 2024	15,507		6,293		21,800


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 December 2024					1

	At 30 November 2025					1


5	Debtors			2025		2024
£					£

	Other debtors			502,759		509,200


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			49,118		90,588
	Other creditors			52,428		50,277
				101,546		140,865


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			263,659		353,305


8	Other information

	Jaspa Barnet UK Ltd is a private company limited by shares and incorporated in England.