2022-07-012023-06-302023-06-30false10650644JAFFA HOLDINGS LIMITED2024-01-3064205iso4217:GBPxbrli:pure106506442022-07-01106506442023-06-30106506442022-07-012023-06-30106506442021-07-01106506442022-06-30106506442021-07-012022-06-3010650644bus:SmallEntities2022-07-012023-06-3010650644bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3010650644bus:FullAccounts2022-07-012023-06-3010650644bus:PrivateLimitedCompanyLtd2022-07-012023-06-3010650644core:WithinOneYear2023-06-3010650644core:AfterOneYear2023-06-3010650644core:WithinOneYear2022-06-3010650644core:AfterOneYear2022-06-3010650644core:ShareCapital2023-06-3010650644core:SharePremium2023-06-3010650644core:RevaluationReserve2023-06-3010650644core:OtherReservesSubtotal2023-06-3010650644core:RetainedEarningsAccumulatedLosses2023-06-3010650644core:ShareCapital2022-06-3010650644core:SharePremium2022-06-3010650644core:RevaluationReserve2022-06-3010650644core:OtherReservesSubtotal2022-06-3010650644core:RetainedEarningsAccumulatedLosses2022-06-3010650644core:LandBuildings2023-06-3010650644core:PlantMachinery2023-06-3010650644core:Vehicles2023-06-3010650644core:FurnitureFittings2023-06-3010650644core:OfficeEquipment2023-06-3010650644core:NetGoodwill2023-06-3010650644core:IntangibleAssetsOtherThanGoodwill2023-06-3010650644core:ListedExchangeTraded2023-06-3010650644core:UnlistedNon-exchangeTraded2023-06-3010650644core:LandBuildings2022-06-3010650644core:PlantMachinery2022-06-3010650644core:Vehicles2022-06-3010650644core:FurnitureFittings2022-06-3010650644core:OfficeEquipment2022-06-3010650644core:NetGoodwill2022-06-3010650644core:IntangibleAssetsOtherThanGoodwill2022-06-3010650644core:ListedExchangeTraded2022-06-3010650644core:UnlistedNon-exchangeTraded2022-06-3010650644core:LandBuildings2022-07-012023-06-3010650644core:PlantMachinery2022-07-012023-06-3010650644core:Vehicles2022-07-012023-06-3010650644core:FurnitureFittings2022-07-012023-06-3010650644core:OfficeEquipment2022-07-012023-06-3010650644core:NetGoodwill2022-07-012023-06-3010650644core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3010650644core:ListedExchangeTraded2022-07-012023-06-3010650644core:UnlistedNon-exchangeTraded2022-07-012023-06-3010650644core:MoreThanFiveYears2022-07-012023-06-3010650644core:Non-currentFinancialInstruments2023-06-3010650644core:Non-currentFinancialInstruments2022-06-3010650644dpl:CostSales2022-07-012023-06-3010650644dpl:DistributionCosts2022-07-012023-06-3010650644core:LandBuildings2022-07-012023-06-3010650644core:PlantMachinery2022-07-012023-06-3010650644core:Vehicles2022-07-012023-06-3010650644core:FurnitureFittings2022-07-012023-06-3010650644core:OfficeEquipment2022-07-012023-06-3010650644dpl:AdministrativeExpenses2022-07-012023-06-3010650644core:NetGoodwill2022-07-012023-06-3010650644core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3010650644dpl:GroupUndertakings2022-07-012023-06-3010650644dpl:ParticipatingInterests2022-07-012023-06-3010650644dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3010650644core:ListedExchangeTraded2022-07-012023-06-3010650644dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3010650644core:UnlistedNon-exchangeTraded2022-07-012023-06-3010650644dpl:CostSales2021-07-012022-06-3010650644dpl:DistributionCosts2021-07-012022-06-3010650644core:LandBuildings2021-07-012022-06-3010650644core:PlantMachinery2021-07-012022-06-3010650644core:Vehicles2021-07-012022-06-3010650644core:FurnitureFittings2021-07-012022-06-3010650644core:OfficeEquipment2021-07-012022-06-3010650644dpl:AdministrativeExpenses2021-07-012022-06-3010650644core:NetGoodwill2021-07-012022-06-3010650644core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3010650644dpl:GroupUndertakings2021-07-012022-06-3010650644dpl:ParticipatingInterests2021-07-012022-06-3010650644dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3010650644core:ListedExchangeTraded2021-07-012022-06-3010650644dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3010650644core:UnlistedNon-exchangeTraded2021-07-012022-06-3010650644core:NetGoodwill2023-06-3010650644core:IntangibleAssetsOtherThanGoodwill2023-06-3010650644core:LandBuildings2023-06-3010650644core:PlantMachinery2023-06-3010650644core:Vehicles2023-06-3010650644core:FurnitureFittings2023-06-3010650644core:OfficeEquipment2023-06-3010650644core:AfterOneYear2023-06-3010650644core:WithinOneYear2023-06-3010650644core:ListedExchangeTraded2023-06-3010650644core:UnlistedNon-exchangeTraded2023-06-3010650644core:ShareCapital2023-06-3010650644core:SharePremium2023-06-3010650644core:RevaluationReserve2023-06-3010650644core:OtherReservesSubtotal2023-06-3010650644core:RetainedEarningsAccumulatedLosses2023-06-3010650644core:NetGoodwill2022-06-3010650644core:IntangibleAssetsOtherThanGoodwill2022-06-3010650644core:LandBuildings2022-06-3010650644core:PlantMachinery2022-06-3010650644core:Vehicles2022-06-3010650644core:FurnitureFittings2022-06-3010650644core:OfficeEquipment2022-06-3010650644core:AfterOneYear2022-06-3010650644core:WithinOneYear2022-06-3010650644core:ListedExchangeTraded2022-06-3010650644core:UnlistedNon-exchangeTraded2022-06-3010650644core:ShareCapital2022-06-3010650644core:SharePremium2022-06-3010650644core:RevaluationReserve2022-06-3010650644core:OtherReservesSubtotal2022-06-3010650644core:RetainedEarningsAccumulatedLosses2022-06-3010650644core:NetGoodwill2021-07-0110650644core:IntangibleAssetsOtherThanGoodwill2021-07-0110650644core:LandBuildings2021-07-0110650644core:PlantMachinery2021-07-0110650644core:Vehicles2021-07-0110650644core:FurnitureFittings2021-07-0110650644core:OfficeEquipment2021-07-0110650644core:AfterOneYear2021-07-0110650644core:WithinOneYear2021-07-0110650644core:ListedExchangeTraded2021-07-0110650644core:UnlistedNon-exchangeTraded2021-07-0110650644core:ShareCapital2021-07-0110650644core:SharePremium2021-07-0110650644core:RevaluationReserve2021-07-0110650644core:OtherReservesSubtotal2021-07-0110650644core:RetainedEarningsAccumulatedLosses2021-07-0110650644core:AfterOneYear2022-07-012023-06-3010650644core:WithinOneYear2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3010650644core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3010650644core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3010650644core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3010650644core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3010650644core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3010650644core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3010650644core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3010650644core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3010650644core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3010650644core:Non-currentFinancialInstrumentscore:CostValuation2022-06-3010650644core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-3010650644core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-3010650644core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-3010650644core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-3010650644core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-3010650644core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-3010650644core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-3010650644core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-3010650644bus:Director12022-07-012023-06-3010650644bus:Director22022-07-012023-06-30

JAFFA HOLDINGS LIMITED

Registered Number
10650644
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

JAFFA HOLDINGS LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

Colin Gore
Gillian Gore

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

10650644 (England and Wales)
JAFFA HOLDINGS LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets5(167,627)(171,329)
Tangible assets6129,142136,369
Investments7445,100445,100
Investment property8230,717230,717
637,332640,857
Current assets
Debtors945,52646,560
Cash at bank and on hand87,69996,365
133,225142,925
Creditors amounts falling due within one year10(91,682)(86,156)
Net current assets (liabilities)41,54356,769
Total assets less current liabilities678,875697,626
Net assets678,875697,626
Capital and reserves
Called up share capital60,10060,100
Profit and loss account618,775637,526
Shareholders' funds678,875697,626
The financial statements were approved and authorised for issue by the Board of Directors on 30 January 2024, and are signed on its behalf by:
Colin Gore
Director
Registered Company No. 10650644
JAFFA HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings37
Plant and machinery5
Intangible assets policy
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Investment property policy
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
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.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year22
5.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 22(185,100)(185,100)
At 30 June 23(185,100)(185,100)
Amortisation and impairment
At 01 July 22(13,771)(13,771)
Charge for year(3,702)(3,702)
At 30 June 23(17,473)(17,473)
Net book value
At 30 June 23(167,627)(167,627)
At 30 June 22(171,329)(171,329)
6.Property, plant and equipment

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 July 22137,13318,036155,169
At 30 June 23137,13318,036155,169
Depreciation and impairment
At 01 July 227,79711,00318,800
Charge for year3,6203,6077,227
At 30 June 2311,41714,61026,027
Net book value
At 30 June 23125,7163,426129,142
At 30 June 22129,3367,033136,369
7.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 July 22385,10060,000445,100
At 30 June 23385,10060,000445,100
Net book value
At 30 June 23385,10060,000445,100
At 30 June 22385,10060,000445,100

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
8.Investment property

£
Fair value at 01 July 22230,717
At 30 June 23230,717
9.Debtors

2023

2022

££
Amounts owed by group undertakings44,64144,641
Prepayments and accrued income8851,919
Total45,52646,560
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables3,945-
Other creditors87,73784,596
Accrued liabilities and deferred income-1,560
Total91,68286,156
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.