Justo Limited - Filleted accounts

Registered number

06095790

Justo Limited

Filleted Accounts

28 February 2026

Justo Limited
Registered number:		06095790
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		234,150			203,750

Current assets
Stocks		110,000			-
Debtors	4	921,857			901,750
Cash at bank and in hand		99,949			1,241
		1,131,806			902,991

Creditors: amounts falling due within one year	5	(951,998)			(739,829)

Net current assets			179,808			163,162

Total assets less current liabilities			413,958			366,912

Creditors: amounts falling due after more than one year	6		(15,071)			(86,494)

Provisions for liabilities			(44,490)			(38,714)


Net assets			354,397			241,704

Capital and reserves
Called up share capital			100			100
Profit and loss account			354,297			241,604

Shareholders' funds			354,397			241,704

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Robert Czaplinski
Director
Approved by the board on 16 September 2026

Justo Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			7		6


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	510,574		71,606		582,180
	Additions	95,615		-		95,615
	At 28 February 2026	606,189		71,606		677,795

	Depreciation
	At 1 March 2025	331,074		47,356		378,430
	Charge for the year	52,815		12,400		65,215
	At 28 February 2026	383,889		59,756		443,645

	Net book value
	At 28 February 2026	222,300		11,850		234,150
	At 28 February 2025	179,500		24,250		203,750


4	Debtors			2026		2025
£					£

	Trade debtors			5,811		-
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			916,046		901,750
				921,857		901,750


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			23,793		55,972
	Obligations under finance lease and hire purchase contracts			55,847		74,373
	Trade creditors			125,857		97,984
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			-		12,000
	Taxation and social security costs			355,233		282,544
	Other creditors			391,268		216,956
				951,998		739,829


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		23,793
	Obligations under finance lease and hire purchase contracts			15,071		62,701
				15,071		86,494


7	Other information

	Justo Limited is a private company limited by shares and incorporated in England. Its registered office is:
	4 Kerrington Court
	314 Ladbroke Grove
	London
	W10 5NQ