ACCOUNTS - Final Accounts preparation

Registered number: 16798133

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 MARCH 2026

	JOSEPHINE JAMES LIMITED


JOSEPHINE JAMES LIMITED

COMPANY INFORMATION

Director	H J M Mahon (appointed 20 October 2025)


Registered number	16798133


Registered office	86 Popes Grove
	Twickenham
	TW1 4JX


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


JOSEPHINE JAMES LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 4


JOSEPHINE JAMES LIMITED REGISTERED NUMBER:16798133

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026
Note		£


Current assets
Current asset investments	4	3,270,000
Cash at bank and in hand		245,370
		3,515,370
Creditors: amounts falling due within one year	5	(3,806,609)
Net current liabilities			(291,239)
Total assets less current liabilities			(291,239)

Net liabilities			(291,239)

Capital and reserves
Called up share capital			100
Profit and loss account			(291,339)
			(291,239)

Page 1


JOSEPHINE JAMES LIMITED REGISTERED NUMBER:16798133

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 income and retained earnings 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:

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

H J M Mahon

Director

Date: 4 November 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2


JOSEPHINE JAMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Josephine James Limited is a private company limited by shares incorporated in the United Kingdom under the
Companies Act 2006 and is registered in England and Wales. The address of the Company's principal place of
business is the same as the registered office and is disclosed on the company information page.

The company was incorporated on the 20th October 2025.

The company's functional and presentational currency is GBP.

2.Accounting policies

2.1

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:

2.2

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in operational
existence for the foreseeable future. At the period end, the company owed £3,799,900 to the director, who has
confirmed their intention to continue providing financial support to the company as required. Accordingly, the
financial statements have been prepared on a going concern basis.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Valuation of investments

Investments in listed company shares are remeasured to fair value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Employees

The average monthly number of employees, including directors, during the period was 1.

Page 3


JOSEPHINE JAMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

4.	Current asset investments
		2026
		£

	Listed investments	3,270,000
		3,270,000

5.	Creditors: Amounts falling due within one year
		2026
		£

	Corporation tax	2,329
	Director loan account	3,799,900
	Accruals and deferred income	4,380
		3,806,609

6.	Transactions with director
	An amount of £3,799,900 was due to the director at the year end. No interest has been applied on this balance in the period. The loan is unsecured and has no fixed repayment date.

Page 4