JARL Holdings Limited SC632446 true 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is Consultancy Digita Accounts Production Advanced 6.30.9574.0 true S G Turner SC632446 2023-01-01 2023-12-31 SC632446 2023-12-31 SC632446 bus:OrdinaryShareClass1 2023-12-31 SC632446 core:ShareCapital 2023-12-31 SC632446 bus:FRS102 2023-01-01 2023-12-31 SC632446 bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC632446 bus:FullAccounts 2023-01-01 2023-12-31 SC632446 bus:RegisteredOffice 2023-01-01 2023-12-31 SC632446 bus:Director1 2023-01-01 2023-12-31 SC632446 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 SC632446 bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 SC632446 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC632446 bus:Agent1 2023-01-01 2023-12-31 SC632446 countries:Scotland 2023-01-01 2023-12-31 SC632446 2021-07-01 2022-12-31 SC632446 2022-12-31 SC632446 bus:OrdinaryShareClass1 2022-12-31 SC632446 core:ShareCapital 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

REGISTRAR OF COMPANIES

Registration number: SC632446

JARL Holdings Limited

Unaudited Financial Statements

31 December 2023

image-name

 

JARL Holdings Limited

Contents

Accountants' Report

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
JARL Holdings Limited
for the Year Ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JARL Holdings Limited for the year ended 31 December 2023 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of JARL Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 13 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of JARL Holdings Limited and state those matters that we have agreed to state to the Board of Directors of JARL Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JARL Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that JARL Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of JARL Holdings Limited. You consider that JARL Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of JARL Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

4 March 2024

 

JARL Holdings Limited

(Registration number: SC632446)
Balance Sheet as at 31 December 2023

Note

31 December 2023
£

31 December 2022
£

Current assets

 

Cash at bank and in hand

 

100

100

Capital and reserves

 

Called up share capital

5

100

100

Total equity

 

100

100

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 4 March 2024
 

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

S G Turner

Director

 

JARL Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Addleshaw Goddard
107 West Regent Street
GLASGOW
G2 2BA

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company during the year, was 1 (2022 - 1).

4

Cash and cash equivalents

31 December 2023
£

31 December 2022
£

Cash on hand

100

100

 

JARL Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023 (continued)

5

Share capital

Allotted, called up and fully paid shares

31 December 2023

31 December 2022

No.

£

No.

£

Ordinary of £1 each

100

100

100

100