Company Registration No. 13799379 (England and Wales)
Japhi Ltd
Unaudited accounts
for the year ended 31 December 2025
Japhi Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
261,480
264,628
Cash at bank and in hand
10
10
Creditors: amounts falling due within one year
(247,970)
(254,888)
Net current liabilities
(247,960)
(254,783)
Called up share capital
10
10
Profit and loss account
13,510
9,835
Shareholders' funds
13,520
9,845
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 her 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 22 September 2026 and were signed on its behalf by
Mrs B Rolley
Director
Company Registration No. 13799379
Japhi Ltd
Notes to the Accounts
for the year ended 31 December 2025
Japhi Ltd is a private company, limited by shares, registered in England and Wales, registration number 13799379. The registered office is 78 William Bristow Road, Alcester, Coventry, CV3 5LR.
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.
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
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
20% Straight Line
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 January 2025
256,760
15,738
272,498
At 31 December 2025
256,760
15,738
272,498
At 1 January 2025
-
7,870
7,870
Charge for the year
-
3,148
3,148
At 31 December 2025
-
11,018
11,018
At 31 December 2025
256,760
4,720
261,480
At 31 December 2024
256,760
7,868
264,628
Japhi Ltd
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
954
-
Other creditors
245,444
253,317
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).