ACCOUNTS - Final Accounts preparation

Registered number: 12053172

J PLUM LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025


J PLUM LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


J PLUM LIMITED REGISTERED NUMBER:12053172

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	1,724		-
Cash at bank and in hand		157,433		241,483
Current liabilities		159,157		241,483
Creditors: amounts falling due within one year	5	(3,341)		(14,566)

Net assets			155,816		226,917

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		155,815	226,916
		155,816	226,917

The Director considers 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 Director acknowledges her 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 25 September 2026.

J K Plummer

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1


J PLUM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

J Plum Limited is a limited liability company registered in England and Wales. It's registered office is 2nd Floor Connaught House, 1-3 Mount Street, (Entrance Via Davies Street), London, United Kingdom, W1K 3NB.

The principal activity of the Company during the year was that of Performing Arts.

The Company's functional and presentational currency is £ sterling.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied
during the period, exclusive of Value Added Tax.

Turnover is recognised when the service is provided.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade
and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties.

Trade debtors, other debtors and loans to related parties are recognised initially at the transaction
price less attributable transaction costs. Trade creditors, other creditors and loans from related
parties are recognised initially at transaction price plus attributable transaction costs. Subsequently
they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.

Interest bearing borrowings, such bank loans, classified as basic financial instruments are
recognised initially at the present value of future payments discounted at a market rate of interest.
Thereafter they are stated at amortised cost using the effective interest method.

Cash and cash equivalents comprise cash balances and call deposits.

Page 2


J PLUM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.6

Dividends

Equity dividends are recognised when they become legally payable.

Debtors

					2025	2024
					£	£


Other debtors	1,724	-

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 -1).

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

Other taxation and social security	2,239	14,149
Other creditors	902	217
Accruals and deferred income	200	200
	3,341	14,566

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 -1) Ordinary share of £1	1	1

Page 3