Company Registration No. 07926263 (England and Wales)
JO SFM LTD
Unaudited accounts
for the year ended 31 January 2026
JO SFM LTD
Unaudited accounts
Contents
JO SFM LTD
Company Information
for the year ended 31 January 2026
Company Number
07926263 (England and Wales)
Registered Office
10 EASTWOOD DRIVE
RAINHAM
ESSEX
RM13 9HQ
ENGLAND
Accountants
SKORA ACCOUNTING LTD
Dorota Skora
1b Pilgrim Close
Morden
SM4 6QA
JO SFM LTD
Statement of financial position
as at 31 January 2026
Tangible assets
64,480
73,030
Cash at bank and in hand
33,689
42,151
Creditors: amounts falling due within one year
(50,841)
(55,858)
Net current assets
58,479
112,953
Total assets less current liabilities
122,959
185,983
Creditors: amounts falling due after more than one year
-
(16,817)
Net assets
122,959
169,166
Called up share capital
2
2
Profit and loss account
122,957
169,164
Shareholders' funds
122,959
169,166
For the year ending 31 January 2026 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 17 October 2026 and were signed on its behalf by
Jozef Popiel
Director
Company Registration No. 07926263
JO SFM LTD
Notes to the Accounts
for the year ended 31 January 2026
JO SFM LTD is a private company, limited by shares, registered in England and Wales, registration number 07926263. The registered office is 10 EASTWOOD DRIVE, RAINHAM, ESSEX, RM13 9HQ, ENGLAND.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Plant & machinery
20% straight line basis less residual value £10k
Motor vehicles
20% straight line basis less residual value £10k
Computer equipment
20% straight line basis
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
It is the Directors belief that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks. As such, they have a reasonable expectation that the company has sufficient resources to continue its operational existence for the near future. The Directors will continue to adopt the going concern basis of accounting in preparing the financial statements.
Deferred tax is recognised in respect of timing differences arising from the inclusion of income and expenses in tax computations in periods different from those in which they are recognised in the financial statements.
Deferred tax assets arising from unused tax losses carried forward are recognised only to the extent that it is probable that sufficient future taxable profits will be available against which those losses can be utilised.
Deferred tax is measured using tax rates and laws enacted or substantively enacted at the reporting date that are expected to apply when the timing differences reverse or the tax losses are utilised.
Deferred tax assets and liabilities are not discounted.
JO SFM LTD
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Total
At 1 February 2025
203,303
At 31 January 2026
235,121
At 1 February 2025
130,273
Charge for the year
40,757
At 31 January 2026
170,641
Pension Contributions for Director
The company made contributions of £5,500 to a defined contribution pension scheme on behalf of Mr Jozef Popiel during the year. These pension contributions were paid into the NEST pension scheme.
6
Average number of employees
During the year the average number of employees was 2 (2025: 2).