1 June 2023 false No description of principal activity Taxfiler 2024.5 12631427business:PrivateLimitedCompanyLtd2023-06-012024-05-31 126314272023-05-31 126314272023-06-012024-05-31 12631427business:AuditExemptWithAccountantsReport2023-06-012024-05-31 12631427business:FilletedAccounts2023-06-012024-05-31 126314272024-05-31 12631427business:Director12023-06-012024-05-31 12631427business:RegisteredOffice2023-06-012024-05-31 126314272023-05-31 12631427core:WithinOneYear2024-05-31 12631427core:WithinOneYear2023-05-31 12631427core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 12631427core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 12631427core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 12631427core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 12631427core:PreviouslyStatedAmount2024-05-31 12631427core:PreviouslyStatedAmount2023-05-31 12631427business:SmallEntities2023-06-012024-05-31 12631427countries:EnglandWales2023-06-012024-05-31 12631427core:Goodwill2023-05-31 12631427core:Goodwill2024-05-31 12631427core:PlantMachinery2023-05-31 12631427core:PlantMachinery2024-05-31 12631427core:PlantMachinery2023-06-012024-05-31 126314272022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 12631427 (England and Wales)
JYAR LIMITED Unaudited accounts for the year ended 31 May 2024
JYAR LIMITED Company Information for the year ended 31 May 2024
Director
Tahsin Abdullah Jasem
Company Number
12631427 (England and Wales)
Registered Office
105 REGENT STREET KINGSWOOD BRISTOL BS15 8LJ ENGLAND
Accountants
AL Accounting Services Unit37 Easton Business Centre Felix Road BRISTOL AVON BS5 0HE
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JYAR LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
10,000 
10,000 
Tangible assets
2,601 
3,172 
12,601 
13,172 
Current assets
Inventories
47,220 
39,350 
Cash at bank and in hand
2,251 
2,637 
49,471 
41,987 
Creditors: amounts falling due within one year
(48,948)
(45,778)
Net current assets/(liabilities)
523 
(3,791)
Net assets
13,124 
9,381 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
13,024 
9,281 
Shareholders' funds
13,124 
9,381 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2024 and were signed on its behalf by
Tahsin Abdullah Jasem Director Company Registration No. 12631427
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JYAR LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
JYAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12631427. The registered office is 105 REGENT STREET, KINGSWOOD, BRISTOL, BS15 8LJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
10,000 
At 31 May 2024
10,000 
Amortisation
At 1 June 2023
- 
At 31 May 2024
- 
Net book value
At 31 May 2024
10,000 
At 31 May 2023
10,000 
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JYAR LIMITED Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
4,520 
At 31 May 2024
4,520 
Depreciation
At 1 June 2023
1,348 
Charge for the year
571 
At 31 May 2024
1,919 
Net book value
At 31 May 2024
2,601 
At 31 May 2023
3,172 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
12,711 
8,507 
Taxes and social security
11,632 
8,213 
Loans from directors
23,379 
28,308 
Accruals
1,226 
750 
48,948 
45,778 
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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