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JAFFA HOLDINGS LIMITED

Registered Number
10650644
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

JAFFA HOLDINGS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3(163,925)(167,627)
Tangible assets4122,095129,142
Investments6385,100445,100
Investment property5230,717230,717
573,987637,332
Current assets
Debtors44,64145,526
Cash at bank and on hand171,30687,699
215,947133,225
Creditors amounts falling due within one year7(56,365)(87,980)
Net current assets (liabilities)159,58245,245
Total assets less current liabilities733,569682,577
Creditors amounts falling due after one year8(7,404)(3,702)
Net assets726,165678,875
Capital and reserves
Called up share capital60,10060,100
Profit and loss account666,065618,775
Shareholders' funds726,165678,875
The financial statements were approved and authorised for issue by the Board of Directors on 11 February 2025, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from sale of goods
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.
Employee benefits
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
Foreign currency translation
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.
Intangible assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
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 buildings38
Plant and machinery5
Investments
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.
Investment property
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.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 23(185,100)(185,100)
At 30 June 24(185,100)(185,100)
Amortisation and impairment
At 01 July 23(17,473)(17,473)
Charge for year(3,702)(3,702)
At 30 June 24(21,175)(21,175)
Net book value
At 30 June 24(163,925)(163,925)
At 30 June 23(167,627)(167,627)
4.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 July 23137,13318,036155,169
At 30 June 24137,13318,036155,169
Depreciation and impairment
At 01 July 2311,41714,61026,027
Charge for year3,4273,6207,047
At 30 June 2414,84418,23033,074
Net book value
At 30 June 24122,289(194)122,095
At 30 June 23125,7163,426129,142
5.Investment property

£
Fair value at 01 July 23230,717
At 30 June 24230,717
6.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 July 23385,10060,000445,100
Disposals-(60,000)(60,000)
At 30 June 24385,100-385,100
Net book value
At 30 June 24385,100-385,100
At 30 June 23385,10060,000445,100

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-131
Taxation and social security14,661-
Other creditors41,70487,737
Accrued liabilities and deferred income-112
Total56,36587,980
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.
8.Creditors: amounts due after one year

2024

2023

££
Other creditors7,4043,702
Total7,4043,702