REGISTERED NUMBER: 12583841 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

JUST JO (HOLDING) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J H S Fields

Ms C Fields

REGISTERED OFFICE:

1 Kings Avenue

London

N21 3NA

REGISTERED NUMBER:

12583841 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Intangible assets

4

9,914

-

Property, plant and equipment

5

15,525

22,114

Investments

6

184

100

25,623

22,214

CURRENT ASSETS

Inventories

587,072

569,216

Debtors

7

129,286

63,529

Cash at bank and in hand

188,604

251,765

904,962

884,510

CREDITORS

Amounts falling due within one year

8

244,969

228,291

NET CURRENT ASSETS

659,993

656,219

TOTAL ASSETS LESS CURRENT LIABILITIES

685,616

678,433

CREDITORS

Amounts falling due after more than one year

9

11,019

20,174

NET ASSETS

674,597

658,259

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

674,497

658,159

674,597

658,259

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 28 October 2026 and were signed on its behalf by:

J H S Fields - Director

1.	STATUTORY INFORMATION

Just Jo (Holding) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods. There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue 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 2020, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Property, plant and equipment is stated at cost less accumulated depreciation and accumulated impairment losses. Such cost included costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets less their estimated residual value over their expected useful lives, on the following basis:

Computer equipment

25% on Reducing Balance

Motor vehicle

30% on Reducing Balance

The carrying values of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Investments in subsidiaries

Investments in subsidiary undertakings are measured at cost less accumulated impairment losses. Cost includes the fair value of the consideration given.

If there is an indication that an investment in a subsidiary has suffered impairment, the carrying amount is reviewed and, if necessary, adjusted to reflect the revised recoverable amount. Impairment losses and reversals of impairment losses are recognised in profit or loss in the period in which they occur.

Inventories

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 February 2025

30,000

-

30,000

Additions

-

11,815

11,815

At 31 January 2026

30,000

11,815

41,815

AMORTISATION

At 1 February 2025

30,000

-

30,000

Charge for year

-

1,901

1,901

At 31 January 2026

30,000

1,901

31,901

NET BOOK VALUE

At 31 January 2026

-

9,914

9,914

At 31 January 2025

-

-

-

5.	PROPERTY, PLANT AND EQUIPMENT

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

22,327

2,039

24,366

DEPRECIATION

At 1 February 2025

1,116

1,136

2,252

Charge for year

6,363

226

6,589

At 31 January 2026

7,479

1,362

8,841

NET BOOK VALUE

At 31 January 2026

14,848

677

15,525

At 31 January 2025

21,211

903

22,114

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

100

Additions

84

At 31 January 2026

184

NET BOOK VALUE

At 31 January 2026

184

At 31 January 2025

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

81,805

41,724

Amounts owed by connected company

9,310

752

Other debtors

38,171

21,053

129,286

63,529

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

6,368

6,368

Trade creditors

196,171

62,368

Taxation and social security

13,845

105,701

Other creditors

28,585

53,854

244,969

228,291

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

11,019

20,174

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

J H S Fields

Balance outstanding at start of year

(2,149

)

(12,525

)

Amounts advanced

46,369

53,549

Amounts repaid

(45,281

)

(43,173

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,061

)

(2,149

)

Ms C Fields

Balance outstanding at start of year

(14,292

)

(14,292

)

Amounts advanced

20,000

10,000

Amounts repaid

(10,000

)

(10,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,292

)

(14,292

)

Interest of amount £259 charged on the overdrawn balance of director loan account.

11.	RELATED PARTY DISCLOSURES