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REGISTERED NUMBER: 13534836 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2022 TO 30 SEPTEMBER 2023

FOR

JAYELL LIMITED

JAYELL LIMITED (REGISTERED NUMBER: 13534836)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 April 2022 to 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAYELL LIMITED

COMPANY INFORMATION
for the period 1 April 2022 to 30 September 2023







DIRECTORS: L Sharpe
J D Sharpe





REGISTERED OFFICE: Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU





REGISTERED NUMBER: 13534836 (England and Wales)





ACCOUNTANTS: d&t
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

JAYELL LIMITED (REGISTERED NUMBER: 13534836)

BALANCE SHEET
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 16,000 -
Tangible assets 5 34,519 -
50,519 -

CURRENT ASSETS
Debtors 6 38,816 -
Cash at bank and in hand 20,661 100
59,477 100
CREDITORS
Amounts falling due within one year 7 261,222 -
NET CURRENT (LIABILITIES)/ASSETS (201,745 ) 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

(151,226

)

100

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (151,326 ) -
(151,226 ) 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2023 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.

JAYELL LIMITED (REGISTERED NUMBER: 13534836)

BALANCE SHEET - continued
30 September 2023


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 29 January 2024 and were signed on its behalf by:




J D Sharpe - Director



L Sharpe - Director


JAYELL LIMITED (REGISTERED NUMBER: 13534836)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 April 2022 to 30 September 2023

1. STATUTORY INFORMATION

Jayell 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.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fees are being amortised evenly over their estimated useful life of nil years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 15% on reducing balance
Plant and machinery etc - 25% on reducing balance

TAXATION
Taxation for the period 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 period 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.

JAYELL LIMITED (REGISTERED NUMBER: 13534836)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2022 to 30 September 2023

2. ACCOUNTING POLICIES - continued

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 period was 9 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 20,000
At 30 September 2023 20,000
AMORTISATION
Charge for period 4,000
At 30 September 2023 4,000
NET BOOK VALUE
At 30 September 2023 16,000

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
Additions 26,034 15,168 41,202
At 30 September 2023 26,034 15,168 41,202
DEPRECIATION
Charge for period 3,213 3,470 6,683
At 30 September 2023 3,213 3,470 6,683
NET BOOK VALUE
At 30 September 2023 22,821 11,698 34,519

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 38,816 -

JAYELL LIMITED (REGISTERED NUMBER: 13534836)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2022 to 30 September 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 15,522 -
Taxation and social security 2,948 -
Other creditors 242,752 -
261,222 -

8. GOING CONCERN

The director(s) has/have assessed the company's future projections and cash flow forecasts and believe that the going concern basis of preparation remains appropriate.