ACCOUNTS - Final Accounts preparation

Registered number: 07898070

JAMES SAFFRON LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

JAMES SAFFRON LTD

ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JAMES SAFFRON LTD
FOR THE YEAR ENDED 31 JANUARY 2026

You consider that the Company is exempt from an audit for the year ended 31 January 2026. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, I have prepared the financial statements on pages 7 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

Eclipse Consultancy Limited

The Courtyard

14A Sydenham Road

Croydon

CR0 2EE

29 October 2026

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JAMES SAFFRON LTD

REGISTERED NUMBER: 07898070

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	3		-		1,047
			-		1,047
Current assets
Debtors: amounts falling due within one year	4	377		728
Cash at bank and in hand	5	8,073		24,260
		8,450		24,988
Creditors: amounts falling due within one year	6	(3,543)		(8,543)
Net current assets			4,907		16,445
Total assets less current liabilities			4,907		17,492

Net assets			4,907		17,492

Capital and reserves
Called up share capital	200	200
Profit and loss account	4,707	17,292
	4,907	17,492

The directors consider 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 directors acknowledge their 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 by:

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JAMES SAFFRON LTD

REGISTERED NUMBER: 07898070

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

................................................

Gaurang Patel

Director

Date: 29 October 2026

The notes on pages 5 to 7 form part of these financial statements.

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		JAMES SAFFRON LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2026

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 February 2024	200	47,066	47,266
Comprehensive income for the year
Loss for the year	-	(29,774)	(29,774)
Total comprehensive income for the year	-	(29,774)	(29,774)
Total transactions with owners	-	-	-

At 1 February 2025	200	17,292	17,492
Comprehensive income for the year
Loss for the year	-	(12,585)	(12,585)
Total comprehensive income for the year	-	(12,585)	(12,585)
At 31 January 2026	200	4,707	4,907

The notes on pages 5 to 7 form part of these financial statements.

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JAMES SAFFRON LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.Accounting policies

1.1

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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:

1.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

over 3 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

1.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 0 (2025 - 2).

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JAMES SAFFRON LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

3.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 February 2025	3,973	10,182	14,155
At 31 January 2026	3,973	10,182	14,155
Depreciation
At 1 February 2025	3,973	9,136	13,109
Charge for the year on owned assets	-	1,046	1,046
At 31 January 2026	3,973	10,182	14,155
Net book value
At 31 January 2026	-	-	-
At 31 January 2025	-	1,047	1,047

Debtors

					2026	2025
					£	£


Other debtors	377	728
	377	728

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	8,073	24,260
	8,073	24,260

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JAMES SAFFRON LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other creditors	3,543	8,543
	3,543	8,543

7.	Post balance sheet events

The directors intend to apply for the company to be struck off following the completion of all outstanding statutory and administrative matters. The company did not trade during the year.

The directors have assessed the expected realisation of assets and settlement of liabilities prior to dissolution and are satisfied that no material adjustments to the carrying values recognised in these financial statements are required.

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