Year Ended
Registration number:
Jacqui's House Limited
Contents
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Jacqui's House Limited
Balance Sheet
31 October 2025
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net liabilities |
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Capital and reserves |
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Called up share capital |
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Profit and loss account |
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Shareholders' deficit |
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Jacqui's House Limited
Balance Sheet
31 October 2025
For the financial 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.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.
Approved and authorised by the
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Company Registration Number: 15221319
Jacqui's House Limited
Notes to the Unaudited Financial Statements
Year Ended 31 October 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The disclosure requirments of Section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in pounds sterling which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest pound.
Basis of preparation
These financial statements have been prepared using the historical cost convention.
Going concern
The financial statements have been prepared on a going concern basis.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and
replacement cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Jacqui's House Limited
Notes to the Unaudited Financial Statements
Year Ended 31 October 2025
Financial instruments
Classification
• Short term trade and other debtors and creditors;
• Director loans, and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Critical judgements and estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the range of estimation means that actual outcomes could differ from those estimates.
The key area where estimation uncertainty exists in the financial statements is as follows:
Stock (note 4)
The Directors have considered the carrying value of stock which at the balance sheet date was £255k (2024 - £672k).
Based on expected costs to complete and completion value no impairment has been recognised within the financial statements,
Jacqui's House Limited
Notes to the Unaudited Financial Statements
Year Ended 31 October 2025
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
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Stocks |
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Other inventories |
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Debtors |
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2024 |
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Trade debtors |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
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2024 |
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Due within one year |
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Trade creditors |
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Other creditors |
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Accruals and deferred income |
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Jacqui's House Limited
Notes to the Unaudited Financial Statements
Year Ended 31 October 2025
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
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No. |
£ |
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Related party transactions |
At the balance sheet date the amounts due to the director were £869,844 (2024 - £360,364).