Jungle Jims Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04255791

Jungle Jims Limited

Filleted Unaudited Financial Statements

31 July 2025

Jungle Jims Limited

Financial Statements

Year ended 31 July 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Jungle Jims Limited

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	129,827	139,833

Current assets

Stocks		7,800	7,800
Debtors	6	62,147	13,340
Cash at bank and in hand		2,277	15,467
		--------	--------
		72,224	36,607

Creditors: amounts falling due within one year	7	122,863	99,645
		---------	--------
Net current liabilities		50,639	63,038
		---------	---------
Total assets less current liabilities		79,188	76,795

Creditors: amounts falling due after more than one year	8	90,068	100,069
		--------	---------
Net liabilities		( 10,880)	( 23,274)
		--------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 10,980)	( 23,374)
	--------	--------
Shareholders deficit	( 10,880)	( 23,274)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Jungle Jims Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 27 November 2025 , and are signed on behalf of the board by:

S J Llewellyn
Director

Company registration number: 04255791

Jungle Jims Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Jungle Jims Ltd Quex Park, Park Lane, Birchington, Kent, CT7 0BH, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis which relies upon the continuing support of the directors.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and buildings	-	15% reducing balance
Plant and machinery	-	25% on cost and 15% on reducing balance
Motor vehicles	-	15% reducing balance
Equipment	-	15% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 24 (2024: 16 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 August 2024	100,746	368,656	51,471	4,099	524,972
Additions	–	11,791	–	–	11,791
	---------	---------	--------	-------	---------
At 31 July 2025	100,746	380,447	51,471	4,099	536,763
	---------	---------	--------	-------	---------
Depreciation
At 1 August 2024	78,128	297,362	8,786	863	385,139
Charge for the year	4,042	10,867	6,403	485	21,797
	---------	---------	--------	-------	---------
At 31 July 2025	82,170	308,229	15,189	1,348	406,936
	---------	---------	--------	-------	---------
Carrying amount
At 31 July 2025	18,576	72,218	36,282	2,751	129,827
	---------	---------	--------	-------	---------
At 31 July 2024	22,618	71,294	42,685	3,236	139,833
	---------	---------	--------	-------	---------

6. Debtors

	2025	2024
	£	£
Other debtors	62,147	13,340
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	8,000	8,000
Social security and other taxes	6,270	57,661
Other creditors	108,593	33,984
	---------	--------
	122,863	99,645
	---------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	6,849	16,850
Other creditors	83,219	83,219
	--------	---------
	90,068	100,069
	--------	---------

9. Related party transactions

At the year end the company owed the directors £27,198 (2024: £23,317).