Joy UK (Translation & Interpretation) - Accounts to registrar (filleted)

REGISTERED NUMBER: 04952939 (England and Wales)

Joy UK (Translation & Interpretation)

Ltd

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A Okada-Househam

B M Househam

SECRETARY:

Mrs A Okada-Househam

REGISTERED OFFICE:

c/o Cobb & Co Accountants Limited

30 Sleaford Road

Bracebridge Heath

Lincoln

Lincolnshire

LN4 2ND

REGISTERED NUMBER:

04952939 (England and Wales)

ACCOUNTANTS:

M.D. Cobb F.M.A.A.T.

Cobb & Co Accountants Limited

30 Sleaford Road

Bracebridge Heath

Lincoln

Lincolnshire

LN4 2ND

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

79

99

79

99

CURRENT ASSETS

Debtors

6

-

6,181

Cash at bank

1,271

971

1,271

7,152

CREDITORS

Amounts falling due within one year

7

2,462

5,574

NET CURRENT (LIABILITIES)/ASSETS

(1,191

)

1,578

TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,112

)

1,677

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(1,113

)

1,676

SHAREHOLDERS' FUNDS

(1,112

)

1,677

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

B M Househam - Director

Mrs A Okada-Househam - Director

1.	STATUTORY INFORMATION

Joy UK (Translation & Interpretation) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

These accounts are prepared on a going concern basis, subject to the support of the directors and other creditors. This support is continuing at the date of signing the accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

25,000

AMORTISATION

At 1 April 2025

and 31 March 2026

25,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Office

Computer

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

1,324

829

2,153

DEPRECIATION

At 1 April 2025

1,313

741

2,054

Charge for year

2

18

20

At 31 March 2026

1,315

759

2,074

NET BOOK VALUE

At 31 March 2026

9

70

79

At 31 March 2025

11

88

99

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

-

6,181

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

-

1

Taxation and social security

-

33

Other creditors

2,462

5,540

2,462

5,574

8.	RELATED PARTY DISCLOSURES

During the year, translation and interpretation services totalling £11,000 (2025: £18,000) were provided to Old English Classics, a partnership owned and operated by B.M. Househam and Mrs A. Okada-Househam.

Included in Trade Debtors is £NIL (2025: £6,127) owing to the Company from Old English Classics, a partnership owned and operated by B.M. Househam and Mrs A. Okada-Househam.

9.	ULTIMATE CONTROLLING PARTY

Mrs A Okada-Househam controls 100% of the issued share capital of the Company.