2023-09-012025-02-282025-02-28false14325929JAZ COTTAM LTD2025-05-2974100falseiso4217:GBPxbrli:pure143259292023-09-01143259292025-02-28143259292023-09-012025-02-28143259292022-08-30143259292023-08-31143259292022-08-302023-08-3114325929bus:SmallEntities2023-09-012025-02-2814325929bus:AuditExempt-NoAccountantsReport2023-09-012025-02-2814325929bus:FullAccounts2023-09-012025-02-2814325929bus:PrivateLimitedCompanyLtd2023-09-012025-02-2814325929core:WithinOneYear2025-02-2814325929core:AfterOneYear2025-02-2814325929core:WithinOneYear2023-08-3114325929core:AfterOneYear2023-08-3114325929core:ShareCapital2025-02-2814325929core:SharePremium2025-02-2814325929core:RevaluationReserve2025-02-2814325929core:OtherReservesSubtotal2025-02-2814325929core:RetainedEarningsAccumulatedLosses2025-02-2814325929core:ShareCapital2023-08-3114325929core:SharePremium2023-08-3114325929core:RevaluationReserve2023-08-3114325929core:OtherReservesSubtotal2023-08-3114325929core:RetainedEarningsAccumulatedLosses2023-08-3114325929core:LandBuildings2025-02-2814325929core:PlantMachinery2025-02-2814325929core:Vehicles2025-02-2814325929core:FurnitureFittings2025-02-2814325929core:OfficeEquipment2025-02-2814325929core:NetGoodwill2025-02-2814325929core:IntangibleAssetsOtherThanGoodwill2025-02-2814325929core:ListedExchangeTraded2025-02-2814325929core:UnlistedNon-exchangeTraded2025-02-2814325929core:LandBuildings2023-08-3114325929core:PlantMachinery2023-08-3114325929core:Vehicles2023-08-3114325929core:FurnitureFittings2023-08-3114325929core:OfficeEquipment2023-08-3114325929core:NetGoodwill2023-08-3114325929core:IntangibleAssetsOtherThanGoodwill2023-08-3114325929core:ListedExchangeTraded2023-08-3114325929core:UnlistedNon-exchangeTraded2023-08-3114325929core:LandBuildings2023-09-012025-02-2814325929core:PlantMachinery2023-09-012025-02-2814325929core:Vehicles2023-09-012025-02-2814325929core:FurnitureFittings2023-09-012025-02-2814325929core:OfficeEquipment2023-09-012025-02-2814325929core:NetGoodwill2023-09-012025-02-2814325929core:IntangibleAssetsOtherThanGoodwill2023-09-012025-02-2814325929core:ListedExchangeTraded2023-09-012025-02-2814325929core:UnlistedNon-exchangeTraded2023-09-012025-02-2814325929core:MoreThanFiveYears2023-09-012025-02-2814325929core:Non-currentFinancialInstruments2025-02-2814325929core:Non-currentFinancialInstruments2023-08-3114325929dpl:CostSales2023-09-012025-02-2814325929dpl:DistributionCosts2023-09-012025-02-2814325929core:LandBuildings2023-09-012025-02-2814325929core:PlantMachinery2023-09-012025-02-2814325929core:Vehicles2023-09-012025-02-2814325929core:FurnitureFittings2023-09-012025-02-2814325929core:OfficeEquipment2023-09-012025-02-2814325929dpl:AdministrativeExpenses2023-09-012025-02-2814325929core:NetGoodwill2023-09-012025-02-2814325929core:IntangibleAssetsOtherThanGoodwill2023-09-012025-02-2814325929dpl:GroupUndertakings2023-09-012025-02-2814325929dpl:ParticipatingInterests2023-09-012025-02-2814325929dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012025-02-2814325929core:ListedExchangeTraded2023-09-012025-02-2814325929dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012025-02-2814325929core:UnlistedNon-exchangeTraded2023-09-012025-02-2814325929dpl:CostSales2022-08-302023-08-3114325929dpl:DistributionCosts2022-08-302023-08-3114325929core:LandBuildings2022-08-302023-08-3114325929core:PlantMachinery2022-08-302023-08-3114325929core:Vehicles2022-08-302023-08-3114325929core:FurnitureFittings2022-08-302023-08-3114325929core:OfficeEquipment2022-08-302023-08-3114325929dpl:AdministrativeExpenses2022-08-302023-08-3114325929core:NetGoodwill2022-08-302023-08-3114325929core:IntangibleAssetsOtherThanGoodwill2022-08-302023-08-3114325929dpl:GroupUndertakings2022-08-302023-08-3114325929dpl:ParticipatingInterests2022-08-302023-08-3114325929dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-302023-08-3114325929core:ListedExchangeTraded2022-08-302023-08-3114325929dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-302023-08-3114325929core:UnlistedNon-exchangeTraded2022-08-302023-08-3114325929core:NetGoodwill2025-02-2814325929core:IntangibleAssetsOtherThanGoodwill2025-02-2814325929core:LandBuildings2025-02-2814325929core:PlantMachinery2025-02-2814325929core:Vehicles2025-02-2814325929core:FurnitureFittings2025-02-2814325929core:OfficeEquipment2025-02-2814325929core:AfterOneYear2025-02-2814325929core:WithinOneYear2025-02-2814325929core:ListedExchangeTraded2025-02-2814325929core:UnlistedNon-exchangeTraded2025-02-2814325929core:ShareCapital2025-02-2814325929core:SharePremium2025-02-2814325929core:RevaluationReserve2025-02-2814325929core:OtherReservesSubtotal2025-02-2814325929core:RetainedEarningsAccumulatedLosses2025-02-2814325929core:NetGoodwill2023-08-3114325929core:IntangibleAssetsOtherThanGoodwill2023-08-3114325929core:LandBuildings2023-08-3114325929core:PlantMachinery2023-08-3114325929core:Vehicles2023-08-3114325929core:FurnitureFittings2023-08-3114325929core:OfficeEquipment2023-08-3114325929core:AfterOneYear2023-08-3114325929core:WithinOneYear2023-08-3114325929core:ListedExchangeTraded2023-08-3114325929core:UnlistedNon-exchangeTraded2023-08-3114325929core:ShareCapital2023-08-3114325929core:SharePremium2023-08-3114325929core:RevaluationReserve2023-08-3114325929core:OtherReservesSubtotal2023-08-3114325929core:RetainedEarningsAccumulatedLosses2023-08-3114325929core:NetGoodwill2022-08-3014325929core:IntangibleAssetsOtherThanGoodwill2022-08-3014325929core:LandBuildings2022-08-3014325929core:PlantMachinery2022-08-3014325929core:Vehicles2022-08-3014325929core:FurnitureFittings2022-08-3014325929core:OfficeEquipment2022-08-3014325929core:AfterOneYear2022-08-3014325929core:WithinOneYear2022-08-3014325929core:ListedExchangeTraded2022-08-3014325929core:UnlistedNon-exchangeTraded2022-08-3014325929core:ShareCapital2022-08-3014325929core:SharePremium2022-08-3014325929core:RevaluationReserve2022-08-3014325929core:OtherReservesSubtotal2022-08-3014325929core:RetainedEarningsAccumulatedLosses2022-08-3014325929core:AfterOneYear2023-09-012025-02-2814325929core:WithinOneYear2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012025-02-2814325929core:Non-currentFinancialInstrumentscore:CostValuation2025-02-2814325929core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-02-2814325929core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-02-2814325929core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-02-2814325929core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-02-2814325929core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-02-2814325929core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-02-2814325929core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-02-2814325929core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-02-2814325929core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3114325929core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3114325929core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3114325929core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3114325929core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3114325929core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3114325929core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3114325929core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3114325929core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3114325929bus:Director12023-09-012025-02-28

JAZ COTTAM LTD

Registered Number
14325929
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

JAZ COTTAM LTD
Company Information
for the period from 1 September 2023 to 28 February 2025

Director

COTTAM-DUNK, Jasmine

Registered Address

12 Moorlands Road
Bristol
BS16 3LF

Registered Number

14325929 (England and Wales)
JAZ COTTAM LTD
Balance Sheet as at
28 February 2025

Notes

28 Feb 2025

31 Aug 2023

£

£

£

£

Fixed assets
Tangible assets3-1,182
-1,182
Current assets
Debtors5,8573,363
Cash at bank and on hand13610,148
5,99313,511
Creditors amounts falling due within one year4(5,857)(8,541)
Net current assets (liabilities)1364,970
Total assets less current liabilities1366,152
Net assets1366,152
Capital and reserves
Called up share capital11
Profit and loss account1356,151
Shareholders' funds1366,152
The financial statements were approved and authorised for issue by the Director on 29 May 2025, and are signed on its behalf by:
COTTAM-DUNK, Jasmine
Director
Registered Company No. 14325929
JAZ COTTAM LTD
Notes to the Financial Statements
for the period ended 28 February 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment33
2.Average number of employees

20252023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 231,7351,735
Additions309309
Disposals(2,044)(2,044)
Depreciation and impairment
At 01 September 23553553
On disposals(553)(553)
Net book value
At 28 February 25--
At 31 August 231,1821,182
4.Creditors: amounts due within one year

2025

2023

££
Taxation and social security5,2578,541
Accrued liabilities and deferred income600-
Total5,8578,541