ACCOUNTS - Final Accounts preparation

Registered number: 13177450

JAH (SFP) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

JAH (SFP) LIMITED

REGISTERED NUMBER: 13177450

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note	£	£	£	£

Fixed assets
Investments	4		11		11
Current assets
Debtors: amounts falling due within one year	5	100		100
Cash at bank and in hand	6	88		88
Creditors: amounts falling due within one year	7	(2,694)		(2,694)
Net current liabilities			(2,506)		(2,506)


Net liabilities			(2,495)		(2,495)

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		(2,595)	(2,595)
		(2,495)	(2,495)

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JAH (SFP) LIMITED

REGISTERED NUMBER: 13177450

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of comprehensive income 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 15 September 2026.

A Ah-Lim

Director

The notes on pages 3 to 5 form part of these financial statements.

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JAH (SFP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

JAH (SFP) Limited is a company limited by shares, incorporated in England and Wales. The address of the company is Warehouse W, 3 Western Gateway, London, England, E16 1BD.

The company is a holding company.

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 company has taken advantage allowed by Companies Act 2006 section 399 not to prepare group accounts on the basis that the group was small.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

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JAH (SFP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2025	11
	At 31 December 2025	11

Debtors

					2025	2024
					£	£

Called up share capital not paid	100	100
	100	100

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	88	88
	88	88

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	1,247	1,247
Amounts owed to connected undertakings	417	417
Accruals and deferred income	1,030	1,030
	2,694	2,694

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JAH (SFP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8.	Share capital
		2025	2024
		£	£

Allotted and called up

8,000 Ordinary shares of £0.01 each	80	80
1,000 Ordinary A shares of £0.01 each	10	10
1,000 Ordinary B shares of £0.01 each	10	10

	100	100

All classes of share rank pari passu except that dividends may be paid at different rates.

9.	Related party transactions
	The company has taken the exemption available in FRS 102 and has not disclosed transactions between the company and wholly owned group members. At the year end, the company owed £417 (2024 - £417) to companies under common control.

10.	Controlling party

The ultimate controlling parties are directors by virtue of their shareholding in the company.

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