Johnleegroup Limited - Filleted accounts

Registered number

08350293

Johnleegroup Limited

Filleted Accounts

31 January 2026

Johnleegroup Limited
Registered number:		08350293
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		103,259			46,914

Current assets
Debtors	4	1,261,144			694,160
Cash at bank and in hand		740,580			896,375
		2,001,724			1,590,535

Creditors: amounts falling due within one year	5	(351,683)			(260,161)

Net current assets			1,650,041			1,330,374

Total assets less current liabilities			1,753,300			1,377,288

Creditors: amounts falling due after more than one year	6		(873,067)			(373,548)



Net assets			880,233			1,003,740

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			879,233			1,002,740

Shareholders' funds			880,233			1,003,740

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Lee
Director
Approved by the board on 31 October 2026

Johnleegroup Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	136,065		-		136,065
	Additions	-		99,750		99,750
	At 31 January 2026	136,065		99,750		235,815

	Depreciation
	At 1 February 2025	89,151		-		89,151
	Charge for the year	23,455		19,950		43,405
	At 31 January 2026	112,606		19,950		132,556

	Net book value
	At 31 January 2026	23,459		79,800		103,259
	At 31 January 2025	46,914		-		46,914


4	Debtors			2026		2025
£					£

	Other debtors			1,261,144		694,160


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			269,916		108,923
	Obligations under finance lease and hire purchase contracts			18,000		-
	Taxation and social security costs			57,132		142,438
	Other creditors			6,635		8,800
				351,683		260,161


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			816,356		373,548
	Obligations under finance lease and hire purchase contracts			56,711		-
				873,067		373,548


7	Related party transactions			2026		2025
£					£
	Directors:
	Amounts due to/ (from) the Related Party			3,330		5,770


8	Controlling party

	The controlling parties are Mr J Lee and Ms M Y Hoh by virtue of their ownership of 100% of the issued share capital in the company.

9	Other information

	Johnleegroup Limited is a private company limited by shares and incorporated in England. Its registered office is:

	167-169 Great Portland Street
	5th Floor
	London
	W1W 5PF