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REGISTERED NUMBER: 05154148 (England and Wales)















Unaudited Financial Statements

for the Year Ended 29 June 2024

for

JAJR INVESTMENTS (UK) LTD

JAJR INVESTMENTS (UK) LTD (REGISTERED NUMBER: 05154148)

Contents of the Financial Statements
for the Year Ended 29 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JAJR INVESTMENTS (UK) LTD

Company Information
for the Year Ended 29 June 2024







Directors: M Slator
S Slator





Secretary: S Slator





Registered office: Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN





Registered number: 05154148 (England and Wales)





Accountants: Evelyn Partners (Manchester) Limited
Accountants
Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN

JAJR INVESTMENTS (UK) LTD (REGISTERED NUMBER: 05154148)

Balance Sheet
29 June 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 5 - -
Tangible assets 6 19,354 6,360
19,354 6,360

Current assets
Stocks 59,822 55,605
Debtors 7 254,602 178,878
Cash at bank and in hand 63,879 84,499
378,303 318,982
Creditors
Amounts falling due within one year 8 207,765 167,338
Net current assets 170,538 151,644
Total assets less current liabilities 189,892 158,004

Capital and reserves
Called up share capital 9 30,000 30,000
Retained earnings 159,892 128,004
Shareholders' funds 189,892 158,004

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 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.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:



M Slator - Director


JAJR INVESTMENTS (UK) LTD (REGISTERED NUMBER: 05154148)

Notes to the Financial Statements
for the Year Ended 29 June 2024


1. Statutory information

JAJR Investments (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life of 5 year. Goodwill has been fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


JAJR INVESTMENTS (UK) LTD (REGISTERED NUMBER: 05154148)

Notes to the Financial Statements - continued
for the Year Ended 29 June 2024


3. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. Employees and directors

The average number of employees during the year was 9 (2023 - 8 ) .

5. Intangible fixed assets
Goodwill
£   
Cost
At 30 June 2023
and 29 June 2024 474,000
Amortisation
At 30 June 2023
and 29 June 2024 474,000
Net book value
At 29 June 2024 -
At 29 June 2023 -

JAJR INVESTMENTS (UK) LTD (REGISTERED NUMBER: 05154148)

Notes to the Financial Statements - continued
for the Year Ended 29 June 2024


6. Tangible fixed assets
Fixtures
Freehold and
property fittings Totals
£    £    £   
Cost
At 30 June 2023 51,559 44,434 95,993
Additions - 15,063 15,063
At 29 June 2024 51,559 59,497 111,056
Depreciation
At 30 June 2023 51,559 38,074 89,633
Charge for year - 2,069 2,069
At 29 June 2024 51,559 40,143 91,702
Net book value
At 29 June 2024 - 19,354 19,354
At 29 June 2023 - 6,360 6,360

7. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 97,812 82,979
Amounts owed by group undertakings 146,776 83,173
Other debtors 10,014 12,726
254,602 178,878

8. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts - 20
Trade creditors 124,899 122,544
Amounts owed to group undertakings 594 5,000
Taxation and social security 11,144 24,244
Other creditors 71,128 15,530
207,765 167,338

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
30,000 Ordinary £1 30,000 30,000