Company Registration No. 14551291 (England and Wales)
Jeshla Ltd
Unaudited accounts
for the year ended 31 December 2025
Jeshla Ltd
Unaudited accounts
Contents
Jeshla Ltd
Company Information
for the year ended 31 December 2025
Director
KANAKARATHINAM, Sivakaran
Company Number
14551291 (England and Wales)
Registered Office
72 Cleeve Road
Leatherhead
KT22 7NE
England
Accountants
Tally Tally Accountants
79 College Road
Harrow
HA1 1BD
Jeshla Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
24,634
27,660
Cash at bank and in hand
66,458
84,725
Creditors: amounts falling due within one year
(17,367)
(108,545)
Net current assets
190,169
17,960
Total assets less current liabilities
214,803
45,620
Creditors: amounts falling due after more than one year
(200,919)
-
Called up share capital
100
100
Profit and loss account
13,784
45,520
Shareholders' funds
13,884
45,620
For the year ending 31 December 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 15 September 2026 and were signed on its behalf by
KANAKARATHINAM, Sivakaran
Director
Company Registration No. 14551291
Jeshla Ltd
Notes to the Accounts
for the year ended 31 December 2025
Jeshla Ltd is a private company, limited by shares, registered in England and Wales, registration number 14551291. The registered office is 72 Cleeve Road, Leatherhead, KT22 7NE, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
The financial statements have been prepared on a going concern basis, which is dependent upon the company's directors continuing to provide the necessary financial facilities, to enable the company to continue in operation for the foreseeable future
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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:
Fixtures & fittings
25% SL
Jeshla Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 January 2025
7,990
33,264
41,254
At 31 December 2025
7,990
42,448
50,438
At 1 January 2025
1,598
11,996
13,594
Charge for the year
1,598
10,612
12,210
At 31 December 2025
3,196
22,608
25,804
At 31 December 2025
4,794
19,840
24,634
At 31 December 2024
6,392
21,268
27,660
Amounts falling due within one year
Accrued income and prepayments
1,378
434
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
9,145
6,849
Taxes and social security
4,420
4,249
Other creditors
2,639
9,490
Loans from directors
-
85,672
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
200,919
-
Jeshla Ltd
Notes to the Accounts
for the year ended 31 December 2025
8
Transactions with related parties
At the year-end date, the director KANAKARATHINAM, Sivakaran had a credit balance of £200,919 ( 2024: £85,672) on his current account, and this amount is included in creditors payable due after more than one year
JK Smash Ltd and N and R Retail Ltd are related to the company because KANAKARATHINAM, Sivakaran, a director and shareholder of Jeshla Ltd, jointly controls those companies with another shareholder. At 31 December 2025, an aggregate amount of £96,068 was due from these related companies. The balances were unsecured and interest-free and are included within debtors falling due after more than one year.
9
Average number of employees
During the year the average number of employees was 3 (2024: 1).