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REGISTERED NUMBER: 08523412 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

JARILO (UK) LIMITED

JARILO (UK) LIMITED (REGISTERED NUMBER: 08523412)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


JARILO (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: J A Rankin
Mrs J L Rankin





REGISTERED OFFICE: 2a High Street
Bromborough
Wirral
CH62 7HA





REGISTERED NUMBER: 08523412 (England and Wales)





ACCOUNTANTS: Phillips & Co Accountants Chester
Obsidian Offices
Chantry Court
Chester
Cheshire
CH1 4QN

JARILO (UK) LIMITED (REGISTERED NUMBER: 08523412)

ABRIDGED BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 6,341 4,384
Investment property 6 23,500 23,500
29,841 27,884

CURRENT ASSETS
Debtors 10,003 7,941
Cash at bank 186,645 166,193
196,648 174,134
CREDITORS
Amounts falling due within one year 77,333 28,780
NET CURRENT ASSETS 119,315 145,354
TOTAL ASSETS LESS CURRENT
LIABILITIES

149,156

173,238

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 149,154 173,236
SHAREHOLDERS' FUNDS 149,156 173,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JARILO (UK) LIMITED (REGISTERED NUMBER: 08523412)

ABRIDGED BALANCE SHEET - continued
31 MAY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by:





J A Rankin - Director


JARILO (UK) LIMITED (REGISTERED NUMBER: 08523412)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Jarilo (UK) Limited (company number 08523412) is a private company limited by shares, registered in England and Wales. Its registered office is at 2A High Street, Bromborough, Wirral, CH62 7HA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on the basis that the enterprise will continue in operational existence for the foreseeable future. This means in particular that the Profit and Loss account and Balance Sheet assume no intention nor necessity to liquidate nor curtail significantly the scale of the operation. Further, the financial statements have been prepared on the basis that continued support will be given by the company's creditors.

Turnover
Turnover represents revenue which is recognised when the right to consideration has been earned in exchange for performance.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year represents the sum of current and deferred tax. The company's liability for current tax is calculated using rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.Deferred tax liabilities are measured at the rates that are expected to to apply in the period in the period in which the liability is settled, based upon tax rates that have been enacted or substantively enacted by the end of the IStatement of Income and Retained Earnings period.
The directors do not consider it necessary to provide for deferred tax in the Statement of Income and Retained Earnings.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Employee benefits
Short term employee benefits including holiday pay are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they were incurred. The company operates a defined contribution pension scheme.The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable for the period by the company to the fund.

JARILO (UK) LIMITED (REGISTERED NUMBER: 08523412)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

3. ACCOUNTING POLICIES - continued

Financial instruments
Bank loans, which are classified as financial instruments, are initially measured at the present value of future payments, discounted at a market rate of interest , and subsequently at amortised cost using the effective interest method.

Grants
Grants are only recognised when there is a reasonable assurance that the entity will comply with the conditions of the grant and that the grant will be received. If the grant imposes specific future performance -related conditions, then the grant is only recognised when the performance-related conditions are met. If the grant is received before these conditions are met, then it is recognised as a liability. If there are no future performance-related conditions, then the grant is recognised when the grant proceeds are received.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 11 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2023 19,785
Additions 4,971
At 31 May 2024 24,756
DEPRECIATION
At 1 June 2023 15,401
Charge for year 3,014
At 31 May 2024 18,415
NET BOOK VALUE
At 31 May 2024 6,341
At 31 May 2023 4,384

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2023
and 31 May 2024 23,500
NET BOOK VALUE
At 31 May 2024 23,500
At 31 May 2023 23,500

7. ULTIMATE CONTROLLING PARTY

The controlling party is Jarilo Hosting Ltd.