ACCOUNTS - Final Accounts preparation

Registered number: 16317651

RETREATS BY JESSICA MAY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

RETREATS BY JESSICA MAY LIMITED

Company Information

Director	J Love (appointed 14 March 2025)


Registered number	16317651


Registered office	3rd Floor
	12 Gough Square
	London
	United Kingdom
	EC4A 3DW

RETREATS BY JESSICA MAY LIMITED

Registered number: 16317651

Balance sheet

As at 31 March 2026

		2026
Note		£


Current assets
Stocks	4	2,820
Debtors: amounts falling due within one year	5	6,234
Cash at bank and in hand	6	30,922
		39,976
Creditors: amounts falling due within one year	7	(31,837)
Net current assets			8,139
Total assets less current liabilities			8,139

Net assets			8,139

Capital and reserves
Called up share capital	8	1
Profit and loss account		8,138
		8,139

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RETREATS BY JESSICA MAY LIMITED

Registered number: 16317651

Balance sheet (continued)

As at 31 March 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 August 2026.

J Love

Director

The notes on pages 3 to 6 form part of these financial statements.

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RETREATS BY JESSICA MAY LIMITED

Notes to the financial statements

For the Period Ended 31 March 2026

1.	General information

Retreats by Jessica May Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

The principal activity for the company during the period was the provision of fitness equipment and fitness retreats.

The company was incorporated on 14 March 2025 and these financial statements have been prepared for the extended period from incorporation to 31 March 2026.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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RETREATS BY JESSICA MAY LIMITED

Notes to the financial statements

For the Period Ended 31 March 2026

2.Accounting policies (continued)

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

Creditors

Short-term creditors are measured at the transaction price.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 1.

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RETREATS BY JESSICA MAY LIMITED

Notes to the financial statements

For the Period Ended 31 March 2026

4.	Stocks
		2026
		£

	Finished goods and goods for resale	2,820
		2,820

Debtors

					2026
					£


	Other debtors	6,234
		6,234

6.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	30,922
		30,922

7.	Creditors: Amounts falling due within one year
		2026
		£

	Other loans	9,711
	Corporation tax	3,617
	Accruals and deferred income	18,509
		31,837

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RETREATS BY JESSICA MAY LIMITED

Notes to the financial statements

For the Period Ended 31 March 2026

8.	Share capital
		2026
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

On incorporation the company issued 1 ordinary share of nominal value £1.

9.	Related party transactions

The director and shareholder of Retreats By Jessica May Limited, operates a current account with the company. At the balance sheet date the balance outstanding was £nil.

During the year the company paid dividends to a director of £7,282.

The company operated a loan account with a company under common control during the year. At the year end the company was owed £5,644.

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