Registered number
13843119
Jasina Holdings Ltd
Unaudited Filleted Accounts
31 January 2024
Jasina Holdings Ltd
Registered number: 13843119
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 1 1
Current assets
Debtors 4 29,304 26,096
Cash at bank and in hand 3,950 22,209
33,254 48,305
Creditors: amounts falling due within one year 5 (3,195) (311)
Net current assets 30,059 47,994
Net assets 30,060 47,995
Capital and reserves
Called up share capital 1 1
Profit and loss account 30,059 47,994
Shareholder's funds 30,060 47,995
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Andrew McLintock
Director
Approved by the board on 17 October 2024
Jasina Holdings Ltd
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Investments
Other
investments
£
Cost
At 1 February 2023 1
At 31 January 2024 1
Historical cost
At 1 February 2023 1
At 31 January 2024 1
The company owns 50% of the issued share capital of Allinea Corporate Limited, a company registered in England & Wales with company number 11035693.

The fair value of the investments in subsidiary undertakings cannot be reliably measured so is held at cost less impairment losses. The director does not believe any impairment is necessary as there has been no underlying negative change to the business since acquisition.
4 Debtors 2024 2023
£ £
Loans receivable 29,304 26,096
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 2,655 -
Other creditors 540 311
3,195 311
6 Related party transactions

An unsecured convertible loan note of £25,000 is outstanding from Eluceda Limited, a company registered in England & Wales and of which Andrew McLintock is a director. Interest accrues at Bank of England base rate plus 8%. No repayments were received during the period.

Dividends of £27,280 (2023:£8,052) were paid to Andrew McLintock during the period,
7 Controlling party
The company is controlled by Andrew McLintock.
8 Other information
Jasina Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
C/O Williamson & Croft
York House
20 York Street
Manchester
M2 3BB
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